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/p3-party-gift-card-is-a-promise.toml

@@ -1,7 +1,7 @@
-# P3 defect 24 and the card rule (found in review, 2026-10-21): the
-# company's cards are the liabilities whose names say "card", so a gift
-# card the company sold (deferred revenue) read as money: received when
-# sold and again when redeemed. Regression
+# P3 defect 24 and the card rule (found in review, 2026-10-21): with no
+# business card recorded, the company's cards are the liabilities whose
+# names say "card", so a gift card the company sold (deferred revenue)
+# read as money: received when sold and again when redeemed. Regression
 # test: ledger-core tests/spec_party_totals.rs
 # defect24_a_gift_card_sold_is_received_once.
 # The shape: bookspec/README.md.
@@ -9,10 +9,12 @@
 id = "p3-party-gift-card-is-a-promise"
 title = "A gift card the company sold is a promise, not a card it pays with"
 rule = """
-The company's cards are liability accounts whose names say "card", but not
-"gift card": gift cards the company sold are revenue it owes its customers
-in service (deferred revenue), a promise. Selling one is money received
-from the buyer; redeeming it moves no money and counts nothing.
+The company's cards are the business cards its books record as payment
+methods; while they record none, the liability accounts whose names say
+"card", but not "gift card": gift cards the company sold are revenue it
+owes its customers in service (deferred revenue), a promise. Selling one
+is money received from the buyer; redeeming it moves no money and counts
+nothing.
 """
 status = "CONVENTION"
 sources = [