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

plan/served.md

@@ -627,12 +627,12 @@ The `WANDERBOOKS_TOML` template (`ledger-cli/src/main.rs:237-347`) becomes the e
 | When | Step | Acceptance |
 |---|---|---|
 | P0 | Install new binaries (still stdio). Capture **golden JSON** of TB, P&L, BS, CF, members' equity, GL, journal, vendor_1099, parties, assets, schedules and digest, as of 2026-10-11, every month-end, FY-to-date and today, through the old binary over MCP. By decision (2026-10-16) the first company's goldens are kept privately in its own books dir, not in this public repo: `export_cpa_package` zips plus a canonical JSON form made by that dir's `goldens/canon.py` (which normalizes the text each export varies, such as its timestamp), with the comparison protocol in its README. | Goldens stored |
-| P1 | The agent reads `/home/swaits/Documents/the first company-Books/wanderbooks.toml` (and `books-data/config.json` only by asking the owner to state its values, since it sits under `books-data/`) and calls `import_settings`. Expected diff:<br>• the 15 `[company]` keys; EIN as identity<br>• members 50/50 → 3000/3001 with `files_jointly_with`<br>• `accounting_basis=accrual`, `policy.evidence.threshold=0.00` (the owner, 2026-10-12)<br>• `cash_accounts=["1000"]`, `financing_accounts=["2100"]`; the citation is corrected to ASC 230-10-45-14(b)<br>• `parties=require` (2026-10-15), `timezone=America/Denver` (D-13, decided)<br>• `policy.approval_rules` stays `off`<br><br>Conventions are proposed in one batch preview from `AGENTS.md:74-227`:<br>• 9 posting templates: joint contribution as two entries; expense from joint personal funds → 2100; expense from Bluevine; household reimbursement (`Dr 2100 / Cr 1000`) with a `note` that the owner gives the go-ahead before money moves, recorded with its source and not an enforced gate; 50/50 distribution; revenue 4000; card 2050 expense and payment; cash entries dated by bank posting date<br>• policies: numbering, one file per receipt (PDF preferred), email as PDF, capitalization (`policy.capitalization` plus decisions 2026-10-11 and 2026-10-16)<br>• `close_step`: "ask the owner whether a member paid anything personally"<br>• `calendar`: Utah annual report around Oct 4, renewal fee to taxes & licenses<br>• memory-only rules become conventions: post when ready; decisions to the owner go one question at a time; TINs only in the vault<br><br>Decisions: one file per receipt (10-11), threshold (10-12), cutover with Sheet frozen as of 10-11 and reference attachment 37 (10-14), renumber 6100→6050 and card at 2050 (10-14), TINs in vault (10-15); light governance, meaning no consent paperwork, spending limits, signed memos or amendments for the two-member LLC, with decisions recorded with their source (10-16); local isolation "you, hidden away", the viewer reading the disk directly, no added permission prompts, and self-host now with hosting later (10-16).<br><br>Open items:<br>• IRS name control "WALN" discrepancy; letter = attachment 70, mailing pending<br>• deferred revenue to be raised with the CPA before the first subscription<br><br>Per-entry notes: entries 4 and 5 dated Oct 7 to match the Sheet. | Every golden report and export is byte-identical before and after the import. GUI shows the first company correctly with `wanderbooks.toml` renamed away. No `approval_rule` convention is created, and every daily-flow post still succeeds without an approval |
+| P1 | The agent reads `/home/swaits/Documents/the first company-Books/wanderbooks.toml` (and `books-data/config.json` only by asking the owner to state its values, since it sits under `books-data/`) and calls `import_settings`. Expected diff:<br>• the 15 `[company]` keys; EIN as identity<br>• members 50/50 → 3000/3001 with `files_jointly_with`<br>• `accounting_basis=accrual`, `policy.evidence.threshold=0.00` (the owner, 2026-10-12)<br>• `cash_accounts=["1000"]`, `financing_accounts=["2100"]`; the citation is corrected to ASC 230-10-45-14(b)<br>• `parties=require` (2026-10-15), `timezone=America/Denver` (D-13, decided)<br>• `policy.approval_rules` stays `off`<br><br>Conventions are proposed in one batch preview from `AGENTS.md:74-227`:<br>• 9 posting templates: joint contribution as two entries; expense from joint personal funds → 2100; expense from Quillmere; household reimbursement (`Dr 2100 / Cr 1000`) with a `note` that the owner gives the go-ahead before money moves, recorded with its source and not an enforced gate; 50/50 distribution; revenue 4000; card 2050 expense and payment; cash entries dated by bank posting date<br>• policies: numbering, one file per receipt (PDF preferred), email as PDF, capitalization (`policy.capitalization` plus decisions 2026-10-11 and 2026-10-16)<br>• `close_step`: "ask the owner whether a member paid anything personally"<br>• `calendar`: Utah annual report around Oct 4, renewal fee to taxes & licenses<br>• memory-only rules become conventions: post when ready; decisions to the owner go one question at a time; TINs only in the vault<br><br>Decisions: one file per receipt (10-11), threshold (10-12), cutover with Sheet frozen as of 10-11 and reference attachment 37 (10-14), renumber 6100→6050 and card at 2050 (10-14), TINs in vault (10-15); light governance, meaning no consent paperwork, spending limits, signed memos or amendments for the two-member LLC, with decisions recorded with their source (10-16); local isolation "you, hidden away", the viewer reading the disk directly, no added permission prompts, and self-host now with hosting later (10-16).<br><br>Open items:<br>• IRS name control "WALN" discrepancy; letter = attachment 70, mailing pending<br>• deferred revenue to be raised with the CPA before the first subscription<br><br>Per-entry notes: entries 4 and 5 dated Oct 7 to match the Sheet. | Every golden report and export is byte-identical before and after the import. GUI shows the first company correctly with `wanderbooks.toml` renamed away. No `approval_rule` convention is created, and every daily-flow post still succeeds without an approval |
 | P2 (pre-cutover) | Run `verify-sheet` and `drive-manifest verify` a final time and file their outputs as `workpaper` documents. Recapture goldens. | Both pass |
 | P2 cutover (about 10 min) | 1. Ask the owner the two open cutover questions (section 10.3: Q-1 backups, Q-3 old copies; Q-2 is answered), one at a time, in plain English.<br>2. Quit the agent sessions and the GUI.<br>3. `wanderbooks setup`, with no sudo: it creates the data root (0700) and asks for the owner passphrase. Nothing is installed to run in the background (D-21).<br>4. Nothing to start: each command below opens the books while it runs, and afterwards the app or Claude opens them (D-23).<br>5. `wanderbooks books adopt /home/swaits/Documents/the first company-Books/books-data --id fernhill` (archive target from Q-1; old copies moved per Q-3).<br>6. `wanderbooks connect claude-code --book fernhill` (removes the old stdio registration made by `just mcp-add`, adds the bridge's stdio registration, `wanderbooks mcp --book fernhill`).<br>7. `wanderbooks connect codex --book fernhill`.<br>8. `wanderbooks gui fernhill`.<br>9. Remove `justfile`, `.claude/settings.json` hook, `.codex/hooks.json`, `scripts/` (archived under the data root's `legacy/`); `AGENTS.md`/`CLAUDE.md` become a 3-line pointer ("connect the wanderbooks MCP; call books.start").<br>10. The `company/` records are already filed (Q-2, D-20); the local copies stay until P6. | `books.verify` over MCP equals H. Goldens byte-equal. `books.start` works from Claude Code started in `~` and in `/tmp/empty`, and reports `isolation: "same_user (advisory)"`. No connect text, tool text, handbook section or result in a recorded cutover session names the data root. No step asked for sudo. If Q-3 is "move": the project folder holds no journal, blobs, vault or git history containing them. Viewer updates within 1 s. With every holder closed the books close cleanly (`books.verify` ok with the same head at the next open), and a Claude Code session started with the books closed opens them by itself, with no reconnect. **Rollback (nothing posted on the server):** close the books (`wanderbooks close`), move `legacy/fernhill-<date>/` back to the project folder (or use the untouched source if Q-3 was "no"), and re-register the P1 binary's stdio server as before cutover. **Rollback (entries posted):** `wanderbooks books export-legacy fernhill` writes a data dir with the same head check, then the same re-registration |
 | P3 | Defect fixes change reports (cash flow, 1099 sections, asset fields, digest). Each difference is hand-adjudicated in the P3 change log. 1099 classification and 704(c) fields are shown to the CPA. | Change log signed off |
 | P4 | `list_drafts`. Leftover drafts are discarded or set to `awaiting_evidence`. | Zero unexplained drafts |
-| P6 | • `consolidate_duplicates` resolves the 11 redundant records (preview first).<br>• Extraction is backfilled for all 66 attachments.<br>• Receipt numbers 1000–1029 are annotated from the "Receipt ID" in each description. Anomalies become annotations: 1009 unissued; 1011/1020 byte-identical pairs (merged); 43/45/47 have no ID. The next number is derived as 1030.<br>• Instruments: Bluevine, joint Amex, member cards, Chase Ink 2050.<br>• `verify-sheet.py`'s ALIASES/RECLASSIFIED/RENUMBERED tables (`scripts/verify-sheet.py:52, 69-108`) become a `mapping` convention, then `compare_reference` runs against attachment 37 as of 2026-10-11.<br>• `drive-manifest.json` text goes to `record_inventory`; the Drive connector listing goes to `check_inventory`. | `compare_reference` gives 0 differences. Inventory has 0 gaps. Drive deletion becomes possible (still the owner's call) |
+| P6 | • `consolidate_duplicates` resolves the 11 redundant records (preview first).<br>• Extraction is backfilled for all 66 attachments.<br>• Receipt numbers 1000–1029 are annotated from the "Receipt ID" in each description. Anomalies become annotations: 1009 unissued; 1011/1020 byte-identical pairs (merged); 43/45/47 have no ID. The next number is derived as 1030.<br>• Instruments: Quillmere, joint Amex, member cards, Chase Ink 2050.<br>• `verify-sheet.py`'s ALIASES/RECLASSIFIED/RENUMBERED tables (`scripts/verify-sheet.py:52, 69-108`) become a `mapping` convention, then `compare_reference` runs against attachment 37 as of 2026-10-11.<br>• `drive-manifest.json` text goes to `record_inventory`; the Drive connector listing goes to `check_inventory`. | `compare_reference` gives 0 differences. Inventory has 0 gaps. Drive deletion becomes possible (still the owner's call) |
 | P7 | `wanderbooks vault init --book fernhill` (on the human page, behind the owner passphrase): generates the HPKE keypair; keyslots for passphrase, recovery key (printed) and optional passkey PRF; reseals every record; journals `vault.created`, `vault.keyslot_added`×N, `vault.resealed`. A TIN is checked in the viewer, then `keys/legacy.key` and `~/.config/wanderbooks/vault.key` are shredded (the owner confirms). | Last-four and kind match the journal. No vault key material remains on disk except the wrapped keyslots in the data root (no v1 key, no `~/.config/wanderbooks/vault.key`) |
 | P10 | Re-audit (section 8). | — |