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-core/src/arap.rs

@@ -42,16 +42,35 @@ pub struct Vendor {
     pub id: VendorId,
     /// Display name.
     pub name: String,
-    /// The information return this vendor gets, if any (see
-    /// [`crate::form1099`]).
+    /// Its 1099 decisions, each from the date it takes effect, in date
+    /// order (one from the beginning first); none when nobody has decided
+    /// (see [`crate::form1099`], D-40).
     #[serde(default)]
-    pub form_1099: Option<crate::form1099::Form1099>,
+    pub decisions_1099: Vec<crate::form1099::Dated1099>,
     /// A W-9 (taxpayer identification number) is on file. The number
     /// itself is never stored here.
     #[serde(default)]
     pub tin_on_file: bool,
 }
 
+impl Vendor {
+    /// The 1099 decision in force on `date`, if any was recorded by then.
+    pub fn decision_on(&self, date: NaiveDate) -> Option<&crate::form1099::Decision1099> {
+        crate::form1099::in_force(&self.decisions_1099, date).map(|d| &d.decision)
+    }
+
+    /// The latest 1099 decision recorded (the one in force from the last
+    /// effective date on), if any.
+    pub fn latest_1099(&self) -> Option<&crate::form1099::Dated1099> {
+        self.decisions_1099.last()
+    }
+
+    /// The return its latest decision files, if it files one.
+    pub fn form_1099(&self) -> Option<crate::form1099::Form1099> {
+        self.latest_1099().and_then(|d| d.decision.form())
+    }
+}
+
 /// Payment status of an invoice or bill.
 #[derive(Clone, Copy, PartialEq, Eq, Debug, Serialize, Deserialize)]
 pub enum DocumentStatus {