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

crates/ledger-cli/tests/open_while_held.rs

@@ -2358,7 +2358,17 @@ fn the_commands_given_run_as_the_agents_own_token() {
     );
     assert!(out.status.success(), "{out:?}");
     assert_eq!(std::fs::read(folder.join("r (1).pdf")).unwrap(), bytes);
-    // A file the books make (an export) is saved the same way.
+    // A file the books make (an export) is saved the same way. The 1099
+    // worksheet counts payments out of the books' cash accounts.
+    let _ = a.call(
+        "books.add_account",
+        json!({"code": "1000", "name": "Cash", "account_type": "asset"}),
+    );
+    a.call(
+        "books.set_setting",
+        json!({"changes": [{"key": "books.cash_accounts", "value": ["1000"]}], "decided_by": "Test Owner"}),
+    )
+    .unwrap();
     let w = a
         .call("books.vendor_1099", json!({"year": 2026, "csv": true}))
         .unwrap();