P3: the IIF in plain ASCII with every change listed, and the CPA package as of one day (defects 7, 21)

The CPA package's general-journal.iif now holds every posted entry through
as_of (closing entries left out, D-36), written as plain ASCII with CR LF,
DOCNUM the entry id, QuickBooks Desktop's field limits and subaccount types
honoured, and every character written differently listed in the export's
warnings and the README (grouped by substitution, TINs masked). The 1099
worksheet stops at as_of too. PDFs print CJK, Arabic, Hebrew, Thai and
Devanagari (Noto fallbacks, OFL), and so does the viewer. has_full_tin reads
Unicode separators.

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

crates/ledger-core/src/form1099.rs

@@ -171,7 +171,7 @@ pub fn vendor_1099_report_with(
     threshold: Option<Decimal>,
     sources: &PaymentAccounts,
 ) -> Result<Vendor1099Report, LedgerError> {
-    vendor_1099_report_with_members(ledger, year, threshold, sources, &[])
+    vendor_1099_report_with_members(ledger, year, None, threshold, sources, &[])
 }
 
 /// What an entry paid out of `sources`: credits minus debits to them.
@@ -211,15 +211,16 @@ fn vendor_part(payment: Decimal, share: Decimal, target: Decimal) -> Result<Deci
     }
 }
 
-/// [`vendor_1099_report`], counting payments out of `sources`, each
-/// vendor's part of an entry with several parties resolved with `members`
-/// (the company's members, from the settings).
+/// [`vendor_1099_report`], counting payments out of `sources` made in
+/// `year` (through `through`, when given), each vendor's part of an entry
+/// with several parties resolved with `members` (the company's members,
+/// from the settings).
 ///
 /// ```text
 /// SOURCE: docs/spec/rules.md B-19 (26 U.S.C. §6041(a): payments made in
-///         the year; card payments go on 1099-K); crate::shares (an entry
-///         with several parties, each with their share; DECISION, owner,
-///         2026-10-15).
+///         the year; card payments go on 1099-K), B-33 (a worksheet as of
+///         a day); crate::shares (an entry with several parties, each with
+///         their share; DECISION, owner, 2026-10-15).
 /// DEFINITIONS:
 ///   payment(e): credits minus debits to `sources` on entry e.
 ///   money: crate::parties::money_accounts(ledger, sources.cash), what the
@@ -227,8 +228,12 @@ fn vendor_part(payment: Decimal, share: Decimal, target: Decimal) -> Result<Deci
 ///   target(e): crate::shares::share_target(e, money): the entry_flow net,
 ///     else the total debits.
 /// INVARIANTS:
-///   1. Only posted entries dated in `year` and tagged with a vendor
-///      (Ledger::entry_vendor) count, toward that vendor.
+///   1. Only posted entries dated in `year` (and, given `through`, on or
+///      before it) and tagged with a vendor (Ledger::entry_vendor) count,
+///      toward that vendor. `through` makes a worksheet as of a day: the
+///      payments from January 1 through it (§6041(a) and §6041A(a)(2)
+///      count what is paid "in any calendar year"; a CPA package as of
+///      June 30 shows the year to date, rules.md B-33).
 ///   2. An entry naming at most one party (Ledger::entry_parties): the
 ///      vendor's amount is payment(e), exactly as before shares.
 ///   3. An entry naming several parties (one of them the vendor's party,
@@ -263,6 +268,7 @@ fn vendor_part(payment: Decimal, share: Decimal, target: Decimal) -> Result<Deci
 pub fn vendor_1099_report_with_members(
     ledger: &Ledger,
     year: i32,
+    through: Option<chrono::NaiveDate>,
     threshold: Option<Decimal>,
     sources: &PaymentAccounts,
     members: &[crate::PartyMember],
@@ -275,7 +281,7 @@ pub fn vendor_1099_report_with_members(
     let mut paid: std::collections::HashMap<VendorId, Decimal> = Default::default();
     let mut unresolved = Vec::new();
     for entry in ledger.posted_entries() {
-        if entry.date().year() != year {
+        if entry.date().year() != year || through.is_some_and(|t| entry.date() > t) {
             continue;
         }
         let Some(vendor) = ledger.entry_vendor(entry.id()) else {