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-import/templates/asset_register.typ

@@ -1,20 +1,24 @@
-// The fixed asset register: every asset, its cost, depreciation, and book
-// value, then the totals and the reconciliation to the general ledger,
-// then each asset's federal tax basis beside its book cost, and the notes
-// that cite the tax basis rules.
+// The fixed asset register: every asset, its cost, depreciation scheduled
+// and posted, and book value, then the totals and the reconciliation to
+// the general ledger, then each asset's federal tax figures beside its
+// book cost, and the notes that cite the rules.
 //
 // Everything arrives as data in sys.inputs.data (JSON), laid out by
 // ledger-import::asset_register, with amounts already split into exact
 // parts. The template only typesets: no arithmetic, and no text is ever
 // parsed as markup.
 //
-// Shape: { company, title, period, footer, columns: [10 headings],
-//          tax_title, tax_columns: [7 headings], empty,
-//          lines: [{ tag, description, serial, in_service, cost, salvage,
-//                    life, accumulated, book_value, status, disposed,
-//                    rule, rule_mark, recorded, contributor_basis|null,
-//                    tax_basis|null, built_in_gain|null }],
-//          totals: [cost, accumulated, book_value], tax_total,
+// Shape: { company, title, period, footer, columns: [12 headings],
+//          tax_title, tax_columns: [9 headings], empty, fmv_mark,
+//          lines: [{ tag, description, serial, acquired, in_service, cost,
+//                    salvage, life, accumulated_scheduled,
+//                    accumulated_posted, book_value, status, disposed,
+//                    rule, rule_mark, recorded, fmv_at_contribution|null,
+//                    fmv_recorded, contributor_adjusted_basis|null,
+//                    tax_basis_723|null, depreciable_basis|null,
+//                    built_in_gain|null, method|null, source|null }],
+//          totals: [cost, scheduled, posted, book_value],
+//          tax_totals: [tax_basis_723, depreciable_basis],
 //          missing: text|null, notes: [{ mark, text }],
 //          reconciliation: [{ label, amount, difference }] }
 // where every amount is { digits: "1,234.56", negative }.
@@ -66,14 +70,14 @@
   [#open#sign#a.digits#close]
 }
 
-// Columns: 4-8 are numbers (right-aligned).
-#let numeric = (4, 5, 6, 7, 8)
+// Columns: 5-10 are numbers (right-aligned).
+#let numeric = (5, 6, 7, 8, 9, 10)
 #let ncols = d.columns.len()
 #let full(body, ..args) = table.cell(colspan: ncols, ..args, body)
 
 #table(
   // Number columns are fixed widths (headings wrap); text takes the rest.
-  columns: (auto, 1.4fr, auto, auto, 6.4em, 5.6em, 6em, 7.4em, 6.4em, 1fr),
+  columns: (auto, 1.4fr, auto, auto, auto, 6.2em, 5.6em, 5.6em, 7em, 7em, 6.2em, 1.2fr),
   stroke: none,
   inset: (x: 3.5pt, y: 3.4pt),
   align: (col, row) => (if col in numeric { right } else { left }) + (if row == 0 { bottom } else { horizon }),
@@ -95,11 +99,13 @@
           t(l.tag),
           t(l.description),
           t(l.serial),
+          t(l.acquired),
           t(l.in_service),
           a(l.cost),
           a(l.salvage),
           t(l.life),
-          a(l.accumulated),
+          a(l.accumulated_scheduled),
+          a(l.accumulated_posted),
           a(l.book_value),
           t(l.status),
         )
@@ -112,12 +118,13 @@
     let tot(x) = table.cell(stroke: s, text(weight: "bold", amount(x, currency: true)))
     let blank = table.cell(stroke: s, [])
     (
-      table.cell(stroke: s, colspan: 4, text(weight: "bold", "Total, assets held")),
+      table.cell(stroke: s, colspan: 5, text(weight: "bold", "Total, assets held")),
       tot(d.totals.at(0)),
       blank,
       blank,
       tot(d.totals.at(1)),
       tot(d.totals.at(2)),
+      tot(d.totals.at(3)),
       blank,
     )
   },
@@ -154,16 +161,19 @@
   )
 })
 
-// Federal tax basis, asset by asset, beside the book cost it may differ
-// from; each rule marked with the number of the note that cites it.
-#let tax_numeric = (3, 4, 5, 6)
+// Federal tax figures, asset by asset, beside the book cost they may
+// differ from; each rule marked with the number of the note that cites
+// it, a value read as the book cost marked too; under the description,
+// the §704(c) method and who gave the facts.
+#let tax_numeric = (3, 4, 5, 6, 7, 8)
 #let tcols = d.tax_columns.len()
 #let maybe(x) = if x == none { [] } else { amount(x) }
 #v(12pt)
 #text(weight: "semibold", d.tax_title)
 #v(2pt)
 #table(
-  columns: (auto, 1fr, auto, 7.4em, 7.4em, 7.4em, 7.4em),
+  // Each amount column wide enough for its heading's longest word.
+  columns: (auto, 1fr, auto, 6.2em, 8.6em, 7.6em, 6.4em, 7.2em, 7.6em),
   stroke: none,
   inset: (x: 3.5pt, y: 3.4pt),
   align: (col, row) => (if col in tax_numeric { right } else { left }) + (if row == 0 { bottom } else { horizon }),
@@ -190,13 +200,29 @@
         } else {
           text(fill: rgb("#9a5b00"), emph(l.rule))
         }
+        let fmv = if l.fmv_at_contribution == none {
+          []
+        } else if l.fmv_recorded {
+          amount(l.fmv_at_contribution)
+        } else {
+          [#super(d.fmv_mark)#amount(l.fmv_at_contribution)]
+        }
+        let about = (l.method, l.source).filter(x => x != none)
         (
           t(l.tag),
-          t(l.description),
+          t({
+            l.description
+            for x in about {
+              linebreak()
+              text(6.5pt, fill: quiet, x)
+            }
+          }),
           t(rule),
           t(amount(l.cost)),
-          t(maybe(l.contributor_basis)),
-          t(maybe(l.tax_basis)),
+          t(fmv),
+          t(maybe(l.contributor_adjusted_basis)),
+          t(maybe(l.tax_basis_723)),
+          t(maybe(l.depreciable_basis)),
           t(maybe(l.built_in_gain)),
         )
       })
@@ -206,8 +232,9 @@
     let s = (top: firm)
     let blank = table.cell(stroke: s, [])
     (
-      table.cell(stroke: s, colspan: 5, text(weight: "bold", "Total tax basis, assets held")),
-      table.cell(stroke: s, text(weight: "bold", amount(d.tax_total, currency: true))),
+      table.cell(stroke: s, colspan: 6, text(weight: "bold", "Total, assets held")),
+      table.cell(stroke: s, text(weight: "bold", amount(d.tax_totals.at(0), currency: true))),
+      table.cell(stroke: s, text(weight: "bold", amount(d.tax_totals.at(1), currency: true))),
       blank,
     )
   },