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/pages/company.rs

@@ -11,9 +11,8 @@ use crate::theme::{self, pal};
 use crate::widgets;
 use egui::{CornerRadius, RichText, Sense, Ui, vec2};
 use egui_phosphor::regular as icon;
-use ledger_core::AssetStatus;
-use ledger_core::PeriodStatus;
-use ledger_core::assets::{accumulated_depreciation, book_value};
+use ledger_core::assets::accumulated_scheduled_through;
+use ledger_core::{AssetStatus, PeriodStatus};
 use rust_decimal::Decimal;
 
 fn kv(ui: &mut Ui, k: &str, v: &str) {
@@ -356,18 +355,17 @@ fn assets(ui: &mut Ui, b: &Books, shell: &mut Shell<'_>) {
         },
         |ui| {
             for a in &assets {
-                // What the books carry (runs in effect), so this ties to the
-                // balance sheet; the schedule may run ahead of the books.
-                let acc: Decimal = b.asset_trail(a.id).posted();
-                let bv = a.cost.amount - acc;
-                let scheduled = accumulated_depreciation(a, b.today);
-                let _ = book_value;
-                let dep = a.cost.amount - a.salvage_value.amount;
-                let frac: f32 = if dep.is_zero() {
-                    1.0
-                } else {
-                    (acc / dep).try_into().unwrap_or(0.0)
+                // What the books carry (its runs, less reversals:
+                // Ledger::accumulated_posted; zero once disposed, when the
+                // asset left the books), so this ties to the balance
+                // sheet; the schedule may run ahead of the books.
+                let disposed = match &a.status {
+                    AssetStatus::Disposed { date, .. } if *date <= b.today => Some(*date),
+                    _ => None,
                 };
+                let acc = b.ledger.accumulated_posted(a.id, b.today);
+                let scheduled = accumulated_scheduled_through(a, b.today);
+                let dep = a.cost.amount - a.salvage_value.amount;
                 ui.horizontal_wrapped(|ui| {
                     if widgets::link(
                         ui,
@@ -379,8 +377,8 @@ fn assets(ui: &mut Ui, b: &Books, shell: &mut Shell<'_>) {
                     }
                     ui.label(
                         RichText::new(format!(
-                            "bought {} · {} months · {}",
-                            fmt::date(a.purchase_date),
+                            "in service {} · {} months · {}",
+                            fmt::date(a.in_service_date),
                             a.useful_life_months,
                             match &a.status {
                                 AssetStatus::Active => "active".to_string(),
@@ -392,29 +390,51 @@ fn assets(ui: &mut Ui, b: &Books, shell: &mut Shell<'_>) {
                         .color(p.muted),
                     );
                     ui.with_layout(egui::Layout::right_to_left(egui::Align::Center), |ui| {
-                        ui.label(
-                            RichText::new(format!("book value {}", fmt::dollars(bv)))
-                                .font(theme::semibold(13.0)),
-                        );
+                        let text = match (&acc, disposed) {
+                            (_, Some(_)) => format!("book value {}", fmt::dollars(Decimal::ZERO)),
+                            (Ok(acc), None) => {
+                                format!("book value {}", fmt::dollars(a.cost.amount - *acc))
+                            }
+                            (Err(e), None) => format!("book value can't be computed: {e}"),
+                        };
+                        ui.label(RichText::new(text).font(theme::semibold(13.0)));
                     });
                 });
-                let note = match scheduled {
-                    Ok(s) if s > acc => {
-                        format!(" · {} more scheduled through today", fmt::dollars(s - acc))
-                    }
-                    Ok(_) => String::new(),
-                    // An earlier version's asset: said, never guessed.
-                    Err(_) => " · its schedule can't be computed".to_string(),
-                };
-                progress(
-                    ui,
-                    frac,
-                    &format!(
-                        "{} of {} depreciated{note}",
-                        fmt::dollars(acc),
-                        fmt::dollars(dep)
+                match (&acc, disposed) {
+                    (_, Some(date)) => progress(
+                        ui,
+                        1.0,
+                        &format!("disposed {}: it left the books", fmt::date(date)),
                     ),
-                );
+                    (Ok(acc), None) => {
+                        let frac: f32 = if dep.is_zero() {
+                            1.0
+                        } else {
+                            (*acc / dep).try_into().unwrap_or(0.0)
+                        };
+                        let note = match scheduled {
+                            Ok(s) if s > *acc => {
+                                format!(
+                                    " · {} more scheduled through today",
+                                    fmt::dollars(s - *acc)
+                                )
+                            }
+                            Ok(_) => String::new(),
+                            // An earlier version's asset: said, never guessed.
+                            Err(_) => " · its schedule can't be computed".to_string(),
+                        };
+                        progress(
+                            ui,
+                            frac,
+                            &format!(
+                                "{} of {} depreciated{note}",
+                                fmt::dollars(*acc),
+                                fmt::dollars(dep)
+                            ),
+                        );
+                    }
+                    (Err(_), None) => {}
+                }
                 ui.add_space(8.0);
             }
         },