refactor(arap): rustfmt the unit's files, and the write-off's SOURCE line (P4b S7)

No behaviour: the files as rustfmt leaves them after the unit's edits
(the commits before this one were made before the formatter ran), and the
Ledger::write_off spec block cites A-5 alone for the direct write-off
method (A-6 is the hand-entry refusal, not this command).

crates/ledger-cli/tests/documents.rs

@@ -87,7 +87,12 @@ fn write_off_then_recovery() {
         }),
     );
     // The write-off's evidence, uploaded as an agent uploads it (D-46).
-    let upload = wire.upload(LETTER, "collection-letter.pdf", "application/pdf", "document");
+    let upload = wire.upload(
+        LETTER,
+        "collection-letter.pdf",
+        "application/pdf",
+        "document",
+    );
     let out = ok(
         &mut wire,
         "books.write_off_invoice",
@@ -110,7 +115,10 @@ fn write_off_then_recovery() {
     // invoice: get_entry shows the one, the document's timeline the other.
     let got = ok(&mut wire, "books.get_entry", json!({ "entry_id": entry }));
     assert_eq!(got["receipts"].as_array().map(Vec::len), Some(1), "{got}");
-    assert_eq!(got["receipts"][0]["file_name"], json!("collection-letter.pdf"));
+    assert_eq!(
+        got["receipts"][0]["file_name"],
+        json!("collection-letter.pdf")
+    );
     let doc = ok(
         &mut wire,
         "books.document",
@@ -225,6 +233,12 @@ fn write_off_needs_evidence() {
         json!({ "attachment_id": attachment }),
     );
     let links = receipt["links"].as_array().cloned().unwrap_or_default();
-    assert!(links.iter().any(|l| l["kind"] == json!("invoice")), "{receipt}");
+    assert!(
-    assert!(links.iter().any(|l| l["kind"] == json!("entry")), "{receipt}");
+        links.iter().any(|l| l["kind"] == json!("invoice")),
+        "{receipt}"
+    );
+    assert!(
+        links.iter().any(|l| l["kind"] == json!("entry")),
+        "{receipt}"
+    );
 }

crates/ledger-core/src/ledger.rs

@@ -6329,9 +6329,9 @@ impl Ledger {
     ///         §1.166-2(a) (worthlessness on all the pertinent evidence),
     ///         §1.166-3(a) (a partial write-off, to the extent charged
     ///         off); docs/spec/rules.md B-41; plan/served.md P4b S7,
-    ///         A-5 (direct write-off), A-6; ASC 326-20 noted (an allowance
+    ///         A-5 (the direct write-off method); ASC 326-20 noted (an
-    ///         is the GAAP preference; a small company's CPA accepts the
+    ///         allowance is the GAAP preference; a small company's CPA
-    ///         direct method, stated).
+    ///         accepts the direct method, stated).
     /// INVARIANTS:
     ///   1. MUST post one balanced entry: Dr the bad_debts role (6990 Bad
     ///      Debt Expense), Cr receivables, for the amount, dated the

crates/ledger-core/tests/bookspec.rs

@@ -1171,13 +1171,14 @@ impl<'a> Books<'a> {
                     .unwrap_or_else(|| panic!("{what}: event {} posted no invoice", w.invoice));
                 let amount = match &w.amount {
                     Some(a) => exact(a, what),
-                    None => self
+                    None => {
-                        .store
+                        self.store
-                        .ledger()
+                            .ledger()
-                        .invoice_state(invoice, day())
+                            .invoice_state(invoice, day())
-                        .expect("the invoice's figures")
+                            .expect("the invoice's figures")
-                        .expect("dated by its own day")
+                            .expect("dated by its own day")
-                        .outstanding,
+                            .outstanding
+                    }
                 };
                 self.store
                     .write_off_invoice(

crates/ledger-gui/tests/invoices.rs

@@ -252,8 +252,7 @@ fn a_write_off_shows_on_the_timeline() {
     let mut h = open(&dir, Route::Invoice(inv));
     shot(&mut h, "invoice-written-off");
     assert!(
-        h.query_by_label_contains("Written off, entry #")
+        h.query_by_label_contains("Written off, entry #").is_some(),
-            .is_some(),
         "the timeline shows the write-off"
     );
     // The status chip reads its label ("Written off"), not "late".

crates/ledger-gui/tests/view_model.rs

@@ -892,10 +892,12 @@ fn a_write_off_is_flagged_for_the_cpa() {
         },
     );
     let want = format!("Write-off awaiting the CPA's note: Invoice {inv}");
-    let said = server
+    let said = server.iter().find(|a| a.title == want).unwrap_or_else(|| {
-        .iter()
+        panic!(
-        .find(|a| a.title == want)
+            "the server's list has no {want:?}: {:?}",
-        .unwrap_or_else(|| panic!("the server's list has no {want:?}: {:?}", server.iter().map(|a| &a.title).collect::<Vec<_>>()));
+            server.iter().map(|a| &a.title).collect::<Vec<_>>()
+        )
+    });
     assert_eq!(said.severity, ledger_package::Severity::Todo);
     assert!(said.prompt.contains("wanderbooks"), "{}", said.prompt);
     assert!(said.detail.contains("100.00"), "{}", said.detail);
@@ -910,14 +912,15 @@ fn a_write_off_is_flagged_for_the_cpa() {
         .attention
         .iter()
         .find(|a| a.title == want)
-        .unwrap_or_else(|| panic!("the viewer shows no {want:?}: {:?}", books.attention.iter().map(|a| &a.title).collect::<Vec<_>>()));
+        .unwrap_or_else(|| {
+            panic!(
+                "the viewer shows no {want:?}: {:?}",
+                books.attention.iter().map(|a| &a.title).collect::<Vec<_>>()
+            )
+        });
     assert_eq!(shown.target, Some(ledger_gui::nav::Route::Documents));
     // The viewer reads the same figures from the journal it replayed.
-    let st = books
+    let st = books.ledger.invoice_state(inv, today).unwrap().unwrap();
-        .ledger
-        .invoice_state(inv, today)
-        .unwrap()
-        .unwrap();
     assert_eq!(st.status, ledger_core::DocStatus::WrittenOff);
     assert!(books.ledger.get_entry(entry).is_some());
 }

crates/ledger-mcp/src/tools/write_offs.rs

@@ -128,10 +128,6 @@ impl BooksServer {
                 entry_id
             }
         };
-        Ok(Json(write_off_out(
+        Ok(Json(write_off_out(store.ledger(), p.invoice, entry_id)?))
-            store.ledger(),
-            p.invoice,
-            entry_id,
-        )?))
     }
 }

crates/ledger-store/src/lib.rs

@@ -49,6 +49,6 @@ pub use snapshot::{DiskCheck, Snapshot};
 pub use store::{
     Attachment, BillPreview, DepreciationRun, DisposalPreview, EntryRow, EventRow, InvoicePreview,
     JOURNAL_FILE, LEGACY_DB_FILE, LOCK_FILE, MAX_RECURRING_RUN, PayrollLineInput, Reconciliation,
-    Statement, Store, Subject, VerifyReport, WriteOffEvidence, database_in_use, db_file, db_file_for,
+    Statement, Store, Subject, VerifyReport, WriteOffEvidence, database_in_use, db_file,
-    is_database_file,
+    db_file_for, is_database_file,
 };

crates/ledger-store/src/store.rs

@@ -3747,13 +3747,8 @@ impl Store {
         let description = format!("Write off invoice {invoice}: {}", reason.trim());
         let (entry_id, mut journaled) =
             self.journal_auto_entry(date, &description, bad, ar, amount)?;
-        let written_off = crate::meta::invoice_written_off(
+        let written_off =
-            invoice,
+            crate::meta::invoice_written_off(invoice, entry_id, date, amount, reason.trim());
-            entry_id,
-            date,
-            amount,
-            reason.trim(),
-        );
         journaled.push(self.append_journal("invoice.written_off", written_off)?);
         let live = self.ledger.write_off(invoice, date, amount, reason)?;
         debug_assert_eq!(live, entry_id, "id allocator diverged from journal");

crates/ledger-store/tests/arap_standing.rs

@@ -1100,10 +1100,7 @@ fn write_off_waits_for_documents_v2() {
         .unwrap();
     s.verify().unwrap();
     let live = s.ledger().clone();
-    let st = live
+    let st = live.invoice_state(1, d(2026, 12, 31)).unwrap().unwrap();
-        .invoice_state(1, d(2026, 12, 31))
-        .unwrap()
-        .unwrap();
     assert_eq!(st.status, ledger_core::DocStatus::WrittenOff);
     assert_eq!(st.written_off, cents(10_000));
     // The evidence is on the write-off's entry and on its invoice.
@@ -1135,7 +1132,12 @@ fn write_off_replays_and_projects() {
         .unwrap();
     let c = s.add_customer("Fernhill Labs").unwrap();
     let inv = s
-        .create_invoice(c, d(2026, 4, 1), d(2026, 5, 1), vec![line("Design", 10_000)])
+        .create_invoice(
+            c,
+            d(2026, 4, 1),
+            d(2026, 5, 1),
+            vec![line("Design", 10_000)],
+        )
         .unwrap();
     // Half paid, the rest written off: the invoice reads Written off with
     // 50 paid and 50 written off (B-38 SCENARIO 7).
@@ -1175,10 +1177,16 @@ fn write_off_replays_and_projects() {
     assert!(got.iter().any(|(t, v)| t == "receipt.attached"
         && v["attachment_id"] == json!(attachment)
         && v["entry_id"] == json!(entry)));
-    assert!(got.iter().any(|(t, v)| t == "attachment.linked"
+    assert!(
-        && v["attachment_id"] == json!(attachment)));
+        got.iter()
+            .any(|(t, v)| t == "attachment.linked" && v["attachment_id"] == json!(attachment))
+    );
     // The figures, live.
-    let st = s.ledger().invoice_state(inv, d(2026, 5, 1)).unwrap().unwrap();
+    let st = s
+        .ledger()
+        .invoice_state(inv, d(2026, 5, 1))
+        .unwrap()
+        .unwrap();
     assert_eq!(st.status, ledger_core::DocStatus::WrittenOff);
     assert_eq!(
         (st.paid, st.written_off, st.outstanding),
@@ -1206,7 +1214,11 @@ fn write_off_replays_and_projects() {
         "{:?}",
         live.differs_from(s.ledger())
     );
-    let replayed = s.ledger().invoice_state(inv, d(2026, 5, 1)).unwrap().unwrap();
+    let replayed = s
+        .ledger()
+        .invoice_state(inv, d(2026, 5, 1))
+        .unwrap()
+        .unwrap();
     assert_eq!(replayed, st);
     s.verify().unwrap();
 }
@@ -1220,7 +1232,12 @@ fn write_off_without_evidence_is_refused() {
     let mut s = Store::create(&dir.0, Currency::USD).unwrap();
     let c = s.add_customer("Fernhill Labs").unwrap();
     let inv = s
-        .create_invoice(c, d(2026, 4, 1), d(2026, 5, 1), vec![line("Design", 10_000)])
+        .create_invoice(
+            c,
+            d(2026, 4, 1),
+            d(2026, 5, 1),
+            vec![line("Design", 10_000)],
+        )
         .unwrap();
     let head = s.head();
     let len = journal_len(&dir.0);