P3 review: the same figures agree across the pieces

A distribution declared to a payable and then paid is financing when paid,
the declaration disclosed (ASC 230-10-45-15(a)); a disposal's depreciation
lines count as depreciation in the cash flow and the tax-basis K-1; an
as-of asset list says the status of that day. Seam tests tie the members'
statement, K-1, party totals, cash flow, 1099s, depreciation and the CPA
package together on three dates.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj

crates/ledger-gui/tests/p3_seams.rs

@@ -0,0 +1,130 @@
+//! P3's seams in the viewer: on the seam review's books (a year of a
+//! two-member LLC, `ledger-package`'s `tests/seams/books.rs`), the
+//! viewer's figures, read through its own [`Books`] from the books' folder
+//! and settings file as it opens them, are the engine's (the server's
+//! tools make theirs with the same calls and settings): each member's
+//! capital statement, party money, the cash flow statement, the fixed
+//! asset register and the 1099 worksheet, on several dates.
+
+#[path = "../../ledger-package/tests/seams/books.rs"]
+mod books;
+
+use books::{books, d};
+use chrono::NaiveDate;
+use ledger_gui::books::Books as Viewer;
+use ledger_gui::{Source, data};
+
+const START: &str = "2026-01-01";
+
+fn viewer(dir: &std::path::Path, today: NaiveDate) -> Viewer {
+    data::load_once(&Source {
+        data_dir: dir.join("books-data"),
+        today: Some(today),
+    })
+    .unwrap()
+}
+
+#[test]
+fn the_viewers_figures_are_the_engines_on_every_date() {
+    let dir = tempfile::tempdir().unwrap();
+    let b = books(dir.path());
+    let l = b.store.ledger();
+    let cash: Vec<_> = b
+        .cash
+        .iter()
+        .map(|c| l.chart().find_by_code(c).unwrap().id)
+        .collect();
+    let financing: Vec<_> = b
+        .financing
+        .iter()
+        .map(|c| l.chart().find_by_code(c).unwrap().id)
+        .collect();
+    let settings = ledger_package::Settings {
+        company: &b.company,
+        cash_accounts: &b.cash,
+        financing_accounts: &b.financing,
+        investing_accounts: &[],
+    };
+    let capitals = ledger_package::member_capitals(l, &b.company.members).unwrap();
+    for end in ["2026-06-30", "2026-09-15", "2026-12-31"].map(d) {
+        let v = viewer(dir.path(), end);
+        let span = (d(START), end);
+        // The settings the viewer read are the books'.
+        assert_eq!(v.money_cash_accounts, cash);
+        assert_eq!(v.financing_accounts, financing);
+        // Each member's capital statement is the K-1 worksheet's row.
+        let k1 = ledger_core::k1::k1_worksheet(l, span.0, span.1, &capitals, &cash).unwrap();
+        for (i, party) in [b.ana, b.ben].into_iter().enumerate() {
+            let c = v.capital_statement(party, span).unwrap();
+            let k = &k1[i];
+            assert_eq!(
+                (
+                    c.opening,
+                    c.contributions_cash,
+                    c.contributions_property,
+                    c.income_share,
+                    c.distributions_taken,
+                    c.other,
+                    c.closing
+                ),
+                (
+                    k.beginning,
+                    k.contributions_cash,
+                    k.contributions_property,
+                    k.net_income,
+                    k.distributions,
+                    k.other,
+                    k.ending
+                ),
+                "{end}"
+            );
+        }
+        // Party money is the engine's for every party.
+        let money = ledger_core::parties::money_accounts(l, &cash, &financing);
+        let members = b.company.party_members(l);
+        for p in l.parties() {
+            assert_eq!(
+                v.activity(p.id, span),
+                ledger_core::parties::activity_with(l, p.id, span, &money, &members),
+                "{} {end}",
+                p.name
+            );
+        }
+        // The cash flow statement the viewer lays out is the tools'.
+        let tools = ledger_package::cash_flow_for(
+            l,
+            &settings,
+            Some(START),
+            Some(&end.to_string()),
+            &[],
+            &[],
+            &[],
+            end,
+        )
+        .unwrap();
+        let viewers = ledger_package::cash_flow_for(
+            &v.ledger,
+            &ledger_package::Settings {
+                company: &v.settings.company,
+                cash_accounts: &v.settings.cash_accounts,
+                financing_accounts: &v.settings.financing_accounts,
+                investing_accounts: &v.settings.investing_accounts,
+            },
+            Some(START),
+            Some(&end.to_string()),
+            &[],
+            &[],
+            &[],
+            v.today,
+        )
+        .unwrap();
+        assert_eq!(viewers, tools, "{end}");
+        // The register, and the 1099 worksheet as of the day.
+        assert_eq!(
+            v.asset_register(end).unwrap(),
+            ledger_core::fixed_asset_register(l, end).unwrap()
+        );
+        let year = ledger_package::vendor_1099_report(l, &settings, 2026, None, None).unwrap();
+        assert_eq!(v.vendor_1099(2026).unwrap(), year, "{end}");
+    }
+}