P3: dated 1099 decisions, payment methods and the card exception (defects 23, 12, 18, D-40)

A vendor's 1099 decision is its own dated fact (files NEC or MISC, not
reportable with its reason, or undetermined), applied by each payment's
date. Payment methods are recorded; card and network payments are left
out and listed; a member's check through financing counts; a bank payment
with no method counts (D-40); $2,000 for payments after 2025. One
worksheet for the tool, the viewer and the CPA package.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj

bookspec/examples/1099-money-between-own-accounts-pays-no-one.toml

@@ -0,0 +1,92 @@
+id = "1099-money-between-own-accounts-pays-no-one"
+title = "Paying the card bill, reimbursing a member, or paying down a loan pays no payee"
+rule = """
+A 1099 reports payments made to the payee. Money moved between the payer's
+own payment sources (its bank paying its card's balance, reimbursing a
+member who paid for it, paying down a loan's principal) pays no payee, even
+when the entry is tagged with the card issuer, the member's payee record or
+the lender: the movement out of one source is offset by the movement into
+the other.
+"""
+status = "CONVENTION"
+sources = [
+  "26 U.S.C. §6041(a) (payments made to the payee: docs/spec/sources/irs-1099-thresholds.md)",
+  "wanderbooks P3 review R1 (2026-10-20): netting an entry's payment buckets",
+]
+tags = ["1099", "netting"]
+
+[setup]
+currency = "USD"
+fiscal_year_start = "01-01"
+basis = "cash"
+rounding = "half-away-from-zero"
+cash_accounts = ["1000"]
+financing_accounts = ["2100", "2500"]
+
+[[setup.accounts]]
+code = "1000"
+name = "Bank"
+type = "asset"
+
+[[setup.accounts]]
+code = "2050"
+name = "Company card"
+type = "liability"
+
+[[setup.accounts]]
+code = "2100"
+name = "Due to Members"
+type = "liability"
+
+[[setup.accounts]]
+code = "2500"
+name = "Equipment loan"
+type = "liability"
+
+[[setup.instruments]]
+label = "Harbor Visa"
+kind = "business_card"
+account = "2050"
+
+[[setup.payees]]
+name = "Harbor Card Services"
+form = "1099-NEC"
+
+[[setup.payees]]
+name = "Harbor Equipment Finance"
+form = "1099-NEC"
+
+[[events]]
+date = "2026-05-25"
+description = "Card bill paid from the bank"
+payee = "Harbor Card Services"
+lines = [
+  { account = "2050", side = "debit", amount = "1200.00" },
+  { account = "1000", side = "credit", amount = "1200.00" },
+]
+
+[[events]]
+date = "2026-06-01"
+description = "Loan principal"
+payee = "Harbor Equipment Finance"
+lines = [
+  { account = "2500", side = "debit", amount = "3000.00" },
+  { account = "1000", side = "credit", amount = "3000.00" },
+]
+
+# By hand: the bill: +1,200.00 out of the bank, −1,200.00 into the card's
+# account: nets to 0.00 in every bucket. The loan: +3,000.00 out of the
+# bank, −3,000.00 into the loan (a financing account): 0.00.
+[[expect]]
+query = "vendor_1099"
+payee = "Harbor Card Services"
+from = "2026-01-01"
+to = "2026-12-31"
+values = { status = "under_threshold", threshold = "2000.00", paid = "0.00", excluded_card = "0.00", undetermined = "0.00", not_reportable = "0.00" }
+
+[[expect]]
+query = "vendor_1099"
+payee = "Harbor Equipment Finance"
+from = "2026-01-01"
+to = "2026-12-31"
+values = { status = "under_threshold", threshold = "2000.00", paid = "0.00", excluded_card = "0.00", undetermined = "0.00", not_reportable = "0.00" }