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

docs/parties-and-attachments.md

@@ -395,7 +395,9 @@ by default; `statement_attachment` + `confirmed: true` records it),
 reconciliation`; `books.digest` `unreconciled_accounts` and the
 viewer's Needs attention, one rule (`ledger_store::reconcilable`): the
 cash accounts (`[books] cash_accounts`, else assets named for cash), the
-card accounts (liabilities named "card", before their first statement),
+card accounts (`ledger_core::parties::card_accounts`: the business-card
+payment methods' liabilities, else the liabilities named "card", not
+"gift", before their first statement),
 and other liabilities with statements, not reconciled through last
 month's end). The statement of a reconciliation not voided can't be
 unlinked from it.