P3: assets' posted and scheduled depreciation, their bases, and the K-1 on the tax basis (defect 13, D-41)

Book value is cost less what the books posted; the schedule's figure is
apart. An asset's acquired date comes from its entry. Contributed
property keeps its section 723 carryover basis apart from its depreciable
basis (the lower of value and adjusted basis), with its 704(c) built-in
gain and method. The K-1 worksheet reports tax-basis capital (Form 1065
Item L) beside the book figures, leaving open what only the CPA knows.

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

crates/ledger-gui/src/attention.rs

@@ -651,6 +651,26 @@ pub fn find(b: &Books) -> Vec<Attention> {
             ),
         });
     }
+    // Accumulated depreciation no asset's runs account for: a hand entry,
+    // or a run reversed after its asset left the books.
+    let unattributed = register
+        .as_ref()
+        .map_or(Decimal::ZERO, |r| r.unattributed_accumulated());
+    if !unattributed.is_zero() {
+        out.push(Attention {
+            severity: Severity::Problem,
+            title: format!(
+                "{} of accumulated depreciation not from any asset's runs",
+                fmt::dollars(unattributed.abs())
+            ),
+            detail: "The accumulated depreciation accounts hold depreciation (or take it back) that no registered asset's depreciation run accounts for: an entry made by hand, or a run reversed after its asset was disposed.".into(),
+            target: Some(Route::Assets),
+            prompt: format!(
+                "In wanderbooks, the accumulated depreciation accounts differ by {} from what the assets' depreciation runs put there (books.export fixed_asset_register, unattributed_accumulated). Find the entries behind it in those accounts' registers and tell me how to fix them.",
+                fmt::dollars(unattributed)
+            ),
+        });
+    }
     let unregistered = register.map_or(Decimal::ZERO, |r| r.unregistered_cost());
     if !unregistered.is_zero() {
         let (title, why) = if unregistered > Decimal::ZERO {
@@ -681,16 +701,25 @@ pub fn find(b: &Books) -> Vec<Attention> {
             ),
         });
     }
-    for a in b.ledger.registered_assets().filter(|a| {
-        a.tag.is_none() && a.status == ledger_core::AssetStatus::Active && a.purchase_date <= today
-    }) {
+    let held = |a: &&ledger_core::Asset| {
+        a.status == ledger_core::AssetStatus::Active
+            && b.ledger
+                .asset_acquired_date(a.id)
+                .is_some_and(|d| d <= today)
+    };
+    for a in b
+        .ledger
+        .registered_assets()
+        .filter(held)
+        .filter(|a| a.tag.is_none())
+    {
         out.push(Attention {
             severity: Severity::Todo,
             title: format!("No tag: {}", a.description),
             detail: format!(
                 "Asset {}, in service {}. A tag is the label on the thing itself.",
                 a.id,
-                fmt::date(a.purchase_date)
+                fmt::date(a.in_service_date)
             ),
             target: Some(Route::Asset(a.id)),
             prompt: format!(
@@ -700,27 +729,62 @@ pub fn find(b: &Books) -> Vec<Attention> {
         });
     }
 
-    for a in b.ledger.registered_assets().filter(|a| {
-        a.tax_basis().is_none()
-            && a.status == ledger_core::AssetStatus::Active
-            && a.purchase_date <= today
-    }) {
+    for a in b.ledger.registered_assets().filter(held) {
         let name = a.tag.clone().unwrap_or_else(|| format!("asset {}", a.id));
-        out.push(Attention {
-            severity: Severity::Todo,
-            title: format!("No tax basis: {}", b.asset_label(a.id)),
-            detail: format!(
-                "Book cost {}, in service {}. The CPA needs its federal tax basis beside its book value.",
-                fmt::dollars(a.cost.amount),
-                fmt::date(a.purchase_date)
-            ),
-            target: Some(Route::Asset(a.id)),
-            prompt: format!(
-                "In wanderbooks, record the tax basis of {name} (\"{}\", book cost {}) with books.set_asset_tax_basis. Ask me how the company got it: bought (cost), contributed by a member from business use (carryover, IRC §723: the member's adjusted basis), or converted by a member from personal use (personal-use conversion, Treas. Reg. §1.168(i)-4(b): the member's adjusted basis; the tax basis is the lesser of that and its fair market value). Then show me the asset.",
-                a.description,
-                fmt::dollars(a.cost.amount)
-            ),
-        });
+        let Some(basis) = &a.basis else {
+            out.push(Attention {
+                severity: Severity::Todo,
+                title: format!("No tax basis: {}", b.asset_label(a.id)),
+                detail: format!(
+                    "Book cost {}, in service {}. The CPA needs its federal tax basis beside its book value.",
+                    fmt::dollars(a.cost.amount),
+                    fmt::date(a.in_service_date)
+                ),
+                target: Some(Route::Asset(a.id)),
+                prompt: format!(
+                    "In wanderbooks, record the tax basis of {name} (\"{}\", book cost {}) with books.set_asset_tax_basis. Ask me how the company got it: bought (purchase), contributed by a member from business use (carryover_723, IRC §723: the member's adjusted basis), or contributed by a member from personal use (personal_use_conversion, Treas. Reg. §1.168(i)-4(b): the member's adjusted basis, depreciated from the lesser of that and its fair market value); for a contribution, its fair market value when contributed, and who says so. Then show me the asset.",
+                    a.description,
+                    fmt::dollars(a.cost.amount)
+                ),
+            });
+            continue;
+        };
+        if !basis.rule.is_contribution() {
+            continue;
+        }
+        if !a.fmv_is_recorded() {
+            out.push(Attention {
+                severity: Severity::Todo,
+                title: format!("Confirm its value at contribution: {}", b.asset_label(a.id)),
+                detail: format!(
+                    "Its basis was recorded before the value at contribution was asked, so the books read it as the book cost, {}. The §704(c) built-in gain or loss rests on it.",
+                    fmt::dollars(a.cost.amount)
+                ),
+                target: Some(Route::Asset(a.id)),
+                prompt: format!(
+                    "In wanderbooks, {name} (\"{}\") was contributed with its value at contribution not recorded; the books read it as its book cost, {}. Ask me what it was worth when contributed, then record it with books.set_asset_tax_basis (rule {}, contributor_adjusted_basis {}, fmv_at_contribution, and basis_source: who says so, citing the contribution entry). Then show me the asset.",
+                    a.description,
+                    fmt::dollars(a.cost.amount),
+                    basis.rule.key(),
+                    basis
+                        .contributor_adjusted_basis
+                        .map(|v| v.to_string())
+                        .unwrap_or_default()
+                ),
+            });
+        }
+        if a.built_in_gain_704c().is_some_and(|g| !g.is_zero()) && basis.sec704c_method.is_none() {
+            out.push(Attention {
+                severity: Severity::Todo,
+                title: format!("Choose a §704(c) method with the CPA: {}", b.asset_label(a.id)),
+                detail: "It was contributed with a built-in gain or loss, and no §704(c) method (traditional, traditional with curative allocations, or remedial) is recorded for it.".into(),
+                target: Some(Route::Asset(a.id)),
+                prompt: format!(
+                    "In wanderbooks, {name} (\"{}\") has a §704(c) built-in gain or loss and no §704(c) method. Ask me which method the CPA and I chose (traditional, traditional_with_curative, or remedial: Treas. Reg. §1.704-3(b)-(d)), then record it with books.set_asset_tax_basis, keeping its other facts as they are. Then show me the asset.",
+                    a.description
+                ),
+            });
+        }
     }
 
     use ledger_store::DiskCheck;
@@ -861,7 +925,7 @@ mod tests {
         b.post(d(2026, 2, 1), cash, capital, 500_000);
         b.s.register_asset(NewAsset {
             description: "Laptop".into(),
-            purchase_date: d(2026, 2, 2),
+            in_service_date: d(2026, 2, 2),
             cost: Money::new(rust_decimal::Decimal::new(100_000, 2), Currency::USD),
             salvage_value: Money::new(rust_decimal::Decimal::ZERO, Currency::USD),
             useful_life_months: 36,