swaitsandClaude Opus 5.5
b2d45905f8
refuse hand entries (P4b S1, part A) Plan P4b (D-45), slice S1, the engine half: rules.md B-38. - ledger-core: every receivables or payables line carries its document (Ledger.line_docs: DocRef, Movement, DocTag), written by the document commands in the step that posts it, derived on replay from the existing document events (the role's account as it stood then; payments by the ordinal rule), copied onto a reversal's mirror. Ledger::stands_on; doc_state / invoice_state / bill_state (total, paid, outstanding, status Open/Partial/Paid/WrittenOff/Void, overdue days) as of any day; ar_aging / ap_aging read them, so reversed payments and voids are right. The control guard (add_line, add_line_fx, post_entry, register_recurring) refuses untagged lines on receivables/payables, exempting a reversal's mirror of a legacy line; replay never refuses. Bounds (kernel::running_bounds, bounds_kept) on payments and reversals; a document reversal never dated before its entry; deposit/payer accounts must be cash-like and hold no role. New API: receive_payment_with / pay_bill_with (PaymentDetails: instrument, reference), void_document / check_void_document, control_check, payments_recorded, standing_payments, replay_reverse_entry. Invoice.amount_paid/status remain only as derived caches for the MCP layer until part B. cashflow bill_splits reads payments from the tags. - ledger-store: journal feature document_standing (D-39 gated) for a payment accepted only because an earlier one was reversed; receive_payment_with / pay_bill_with (instrument journaled as entry.instrument_set, reference in the description), void_document; replay uses replay_reverse_entry; schema 15 drops the projection's amount_paid/status. Fixture p4-arap-before + golden figures written by the version before S1, adjudicated in arap_standing.rs. - ledger-gui: party card, cash "coming up" and company owed totals read doc_state as of today (late from the derived state). - Lean Documents.lean (control_agrees and friends); Kani bounds_check_matches_definition, bounds_kept_is_the_definition_on_books_in_bounds; rules B-38, B-18/B-23 amended; bookspec `older = true` for legacy hand lines; tests that hand-post to 1200/2000 post as replay or renumbered. Review fixes (both reviews of part A): - control_role_of guards only an account the role is assigned to or one holding its documents' lines (a chart's own 1200 Equipment or card at 2000 is free until a document posts there); payment accounts check other roles by holds_role (type-checked). The MCP tests that failed on the guard (oracle_mcp, spec_projects) pass unchanged. - standing_payments leaves out reversals (sorted, deduped); replayed tags match the movement's side; payments_recorded counts every payment event (tagged or not, Ledger.payment_events) and refuses overflow. - The record caches settled (paid + discounted + written off) and owed (Invoice/Bill.owed, never serialized): a void never reads as paid. - assign_role: receivables/payables refuse moving onto an account with untagged lines (RoleAccountHasHandLines) and, on their control account holding a balance, say DocumentRoleHoldsBalance (no hand entry named); B-23 reworded. The reversal-mirror exemption only takes a hand line off (even chain depth); putting it back is refused. - DocStatus Overpaid and Unattached; aging leaves out credit balances; ControlCheck.attention lists out-of-bounds and unattached documents. - stands_on counts a chain in order; indexes (doc_index, doc_accounts, order_pos, reversed_by) keep the derived figures linear. - Viewer reads a post-dated document as of its own date; one state per row. bounds_kept's side-crossing documented as intended. - Tests: ten new spec_documents scenarios, stronger proptests, store proptest arap_props (live = replay = snapshot at every date, closed months), fuzz ops void/payments with details, a GUI post-dated test; Lean Step.assign / Step.release with unattached_zero kept; model limits stated in docs/testing.md and B-38. Review fixes (CPA and engineering lenses): only an assigned role's account or one holding document lines is a control account (a chart's own 1200 asset stays free); a role can't move onto untagged lines or off document lines (Lean Step.assign); a void's cache never reads as paid; no Decimal sum panics; per-document indexes keep figures linear; a replayed tag matches its side; the feature gate counts payment events; a payment's reversal is never listed as standing; an overpaid document has its own status; the viewer keeps post-dated documents. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
110 lines
3.0 KiB
TOML
110 lines
3.0 KiB
TOML
id = "1099-money-from-a-payee-is-netted-only-as-a-refund"
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title = "Money received from a payee lowers its 1099 only when it refunds what was paid"
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rule = """
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A 1099 reports the payments the payer made to the payee in the calendar
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year. Money the payee gives back of a payment (a refund crediting the
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expense, or a deposit returned) reduces what was paid. Money received from
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the payee for anything else (its payment of the payer's invoice, a sale to
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it, an asset disposed of to it, a loan from it) is not a refund of a
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payment and is not netted against the payments; it is listed beside them.
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"""
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status = "CONVENTION"
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sources = [
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"26 U.S.C. §6041(a) (payments made in the course of the trade or business: docs/spec/sources/irs-1099-thresholds.md)",
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"wanderbooks P3 review R6 (2026-10-20): a sale to a payee doesn't lower its 1099",
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]
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tags = ["1099", "netting", "refund"]
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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 = "cash"
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rounding = "half-away-from-zero"
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cash_accounts = ["1000"]
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[[setup.accounts]]
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code = "1000"
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name = "Bank"
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type = "asset"
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[[setup.accounts]]
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code = "1200"
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name = "Accounts Receivable"
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type = "asset"
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[[setup.accounts]]
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code = "1400"
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name = "Deposits"
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type = "asset"
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[[setup.accounts]]
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code = "2600"
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name = "Loan payable"
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type = "liability"
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[[setup.accounts]]
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code = "6000"
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name = "Contract Labor"
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type = "expense"
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[[setup.payees]]
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name = "Dana Studio"
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form = "1099-NEC"
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[[events]]
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date = "2026-02-01"
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description = "Design work"
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payee = "Dana Studio"
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lines = [
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{ account = "6000", side = "debit", amount = "3000.00" },
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{ account = "1000", side = "credit", amount = "3000.00" },
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]
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[[events]]
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date = "2026-03-01"
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description = "Dana Studio pays the company's invoice"
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older = true
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payee = "Dana Studio"
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lines = [
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{ account = "1000", side = "debit", amount = "450.00" },
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{ account = "1200", side = "credit", amount = "450.00" },
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]
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[[events]]
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date = "2026-04-01"
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description = "Dana Studio lends the company money"
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payee = "Dana Studio"
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lines = [
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{ account = "1000", side = "debit", amount = "1000.00" },
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{ account = "2600", side = "credit", amount = "1000.00" },
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]
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[[events]]
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date = "2026-05-01"
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description = "Deposit for the next project"
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payee = "Dana Studio"
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lines = [
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{ account = "1400", side = "debit", amount = "500.00" },
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{ account = "1000", side = "credit", amount = "500.00" },
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]
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[[events]]
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date = "2026-06-01"
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description = "Deposit returned: the project was cancelled"
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payee = "Dana Studio"
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lines = [
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{ account = "1000", side = "debit", amount = "500.00" },
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{ account = "1400", side = "credit", amount = "500.00" },
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]
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# By hand: paid 3,000.00 + 500.00 (the deposit, paid when made) − 500.00
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# (its return, a refund) = 3,000.00: reportable. The invoice payment
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# (450.00) and the loan (1,000.00) are listed, not netted (netting them
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# would leave 1,550.00, under the threshold).
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[[expect]]
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query = "vendor_1099"
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payee = "Dana Studio"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { status = "reportable", threshold = "2000.00", paid = "3000.00", excluded_card = "0.00", undetermined = "0.00", not_reportable = "0.00" }
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