P3: assets' posted and scheduled depreciation, their bases, and the K-1 on the tax basis (defect 13, D-41)
check / check (push) Canceled after 0s
check / check (push) Canceled after 0s
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
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@@ -4005,7 +4005,7 @@ fn cash_flow_adjustments_appear_only_when_there_are_some() {
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assert_eq!(section_lines(&plain, "Noncash")[0].label, "None");
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l.register_asset(ledger_core::NewAsset {
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description: "Laptop".into(),
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purchase_date: d(2026, 1, 3),
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in_service_date: d(2026, 1, 3),
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cost: usd(900),
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salvage_value: usd(0),
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useful_life_months: 36,
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@@ -4488,56 +4488,87 @@ fn tax_summary_optional_sections() {
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/// A register as ledger_core::fixed_asset_register would return it: two
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/// assets held, one disposed (shown, in no total), and books that differ
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/// from the register on both counts. Tax basis: the laptop a member
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/// converted from personal use (worth less than their basis: tax basis is
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/// its value, a built-in loss), the desk with none recorded, the monitor
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/// a carryover with a built-in gain (disposed, in no total).
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/// from the register on all three counts. Tax figures: the laptop a
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/// member contributed from personal use (worth less than their basis:
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/// depreciable basis is its value, a built-in loss), the desk with none
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/// recorded, the monitor a carryover recorded before its value was asked
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/// (read as its cost) with a built-in gain (disposed, in no total).
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/// Hand-worked totals of the held: cost 2,500.00 + 1,200.00 = 3,700.00;
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/// scheduled 527.78 + 250.00 = 777.78; posted 500.00 + 250.00 = 750.00;
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/// book value 3,700.00 − 750.00 = 2,950.00; §723 basis 2,800.00;
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/// depreciable basis 2,500.00. The books: cost 4,000.00 (300.00
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/// unregistered), accumulated 700.00 (77.78 not yet posted, −50.00 not
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/// from runs).
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fn asset_register_fixture() -> ledger_core::AssetRegister {
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use ledger_core::AssetRegisterRow;
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let row = |id, tag: Option<&str>, desc: &str, serial: Option<&str>, cost, acc, disposed| {
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AssetRegisterRow {
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asset_id: id,
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tag: tag.map(Into::into),
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description: desc.into(),
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serial: serial.map(Into::into),
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in_service: d(2026, 1, 15),
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cost: cents(cost),
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salvage: cents(10000),
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useful_life_months: 36,
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accumulated: cents(acc),
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book_value: cents(cost - acc),
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disposed,
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tax_rule: None,
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contributor_basis: None,
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tax_basis: None,
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built_in_gain: None,
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}
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};
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let taxed = |mut r: AssetRegisterRow, rule, basis: Decimal, tax: Decimal| {
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r.tax_rule = Some(rule);
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r.contributor_basis = Some(basis);
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r.tax_basis = Some(tax);
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r.built_in_gain = Some(r.cost - basis);
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let row =
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|id, tag: Option<&str>, desc: &str, serial: Option<&str>, cost, sched, posted, disposed| {
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AssetRegisterRow {
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asset_id: id,
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tag: tag.map(Into::into),
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description: desc.into(),
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serial: serial.map(Into::into),
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acquired_date: d(2026, 1, 10),
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in_service_date: d(2026, 1, 15),
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cost: cents(cost),
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salvage: cents(10000),
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useful_life_months: 36,
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accumulated_scheduled: cents(sched),
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accumulated_posted: cents(posted),
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book_value: cents(cost - posted),
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disposed,
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basis_rule: None,
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contributor_adjusted_basis: None,
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fmv_at_contribution: None,
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fmv_recorded: false,
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tax_basis_723: None,
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depreciable_basis: None,
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built_in_gain_704c: None,
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sec704c_1c: false,
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sec704c_method: None,
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basis_source: None,
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}
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};
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let taxed = |mut r: AssetRegisterRow, rule, basis: Decimal, fmv: Option<Decimal>| {
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let v = fmv.unwrap_or(r.cost);
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let f = ledger_core::kernel::basis_figures(rule, r.cost, basis, v).unwrap();
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r.basis_rule = Some(rule);
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r.contributor_adjusted_basis = Some(basis);
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r.fmv_at_contribution = Some(v);
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r.fmv_recorded = fmv.is_some();
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r.tax_basis_723 = f.tax_basis_723;
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r.depreciable_basis = Some(f.depreciable_basis);
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r.built_in_gain_704c = f.built_in_gain_704c;
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r.sec704c_1c = f.built_in_gain_704c.is_some_and(|g| g < Decimal::ZERO);
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r
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};
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let mut laptop = taxed(
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row(
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1,
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Some("FL-0001"),
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"Framework Laptop 13",
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Some("FRAN123"),
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250000,
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52778,
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50000,
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None,
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),
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ledger_core::BasisRule::PersonalUseConversion,
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cents(280000),
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Some(cents(250000)),
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);
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laptop.sec704c_method = Some(ledger_core::Sec704cMethod::Traditional);
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laptop.basis_source = Some(ledger_core::settings::Source {
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decided_by: "Tobin Harlow".into(),
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decided_on: d(2026, 10, 20),
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citation: Some("entry 4".into()),
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note: None,
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});
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ledger_core::AssetRegister {
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as_of: d(2026, 10, 15),
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rows: vec![
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taxed(
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row(
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1,
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Some("FL-0001"),
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"Framework Laptop 13",
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Some("FRAN123"),
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250000,
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52778,
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None,
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),
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ledger_core::TaxBasisRule::PersonalUseConversion,
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cents(280000),
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cents(250000),
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),
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row(2, None, "Desk", None, 120000, 25000, None),
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laptop,
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row(2, None, "Desk", None, 120000, 25000, 25000, None),
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{
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let mut r = row(
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3,
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@@ -4546,22 +4577,20 @@ fn asset_register_fixture() -> ledger_core::AssetRegister {
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None,
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40000,
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0,
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0,
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Some((d(2026, 9, 30), cents(4500))),
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);
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r.book_value = Decimal::ZERO;
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taxed(
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r,
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ledger_core::TaxBasisRule::Carryover,
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cents(30000),
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cents(30000),
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)
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taxed(r, ledger_core::BasisRule::Carryover723, cents(30000), None)
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},
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],
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total_cost: cents(370000),
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total_accumulated: cents(77778),
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total_book_value: cents(292222),
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total_tax_basis: cents(250000),
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missing_tax_basis: 1,
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total_accumulated_scheduled: cents(77778),
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total_accumulated_posted: cents(75000),
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total_book_value: cents(295000),
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total_depreciable_basis: cents(250000),
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total_tax_basis_723: cents(280000),
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missing_basis: 1,
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ledger_cost: cents(400000),
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ledger_accumulated: cents(70000),
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}
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@@ -4581,10 +4610,11 @@ fn text_cell(cells: &BTreeMap<(u32, u32), Cell>, at: (u32, u32)) -> String {
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}
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}
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/// asset_register INVARIANTS 1-3 and 5, read back from the workbook's XML:
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/// header, headings, one row per asset in order (disposed marked), the
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/// register's own totals, and the reconciliation under Cost and
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/// Accumulated depreciation.
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/// asset_register INVARIANTS 1-3, 5 and 7-9, read back from the
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/// workbook's XML: header, headings, one row per asset in order (disposed
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/// marked) with its acquired and in-service dates, depreciation scheduled
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/// and posted, its tax figures, method and source; the register's own
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/// totals, and the reconciliation's three differences.
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#[test]
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fn asset_register_xlsx_cells() {
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let r = asset_register_fixture();
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@@ -4593,75 +4623,99 @@ fn asset_register_xlsx_cells() {
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assert_eq!(text_cell(&c, (1, 0)), "Spec Test LLC");
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assert_eq!(text_cell(&c, (2, 0)), "Fixed Asset Register");
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assert_eq!(text_cell(&c, (3, 0)), "As of October 15, 2026");
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let heads: Vec<String> = (0..14).map(|i| text_cell(&c, (5, i))).collect();
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let heads: Vec<String> = (0..21).map(|i| text_cell(&c, (5, i))).collect();
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assert_eq!(
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heads,
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[
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"TAG",
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"DESCRIPTION",
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"SERIAL",
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"ACQUIRED",
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"IN SERVICE",
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"COST",
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"SALVAGE",
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"LIFE (MONTHS)",
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"ACCUMULATED DEPRECIATION",
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"DEPRECIATION SCHEDULED",
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"DEPRECIATION POSTED",
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"BOOK VALUE",
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"TAX BASIS RULE",
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"CONTRIBUTOR'S BASIS",
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"TAX BASIS",
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"BASIS RULE",
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"VALUE AT CONTRIBUTION",
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"CONTRIBUTOR'S ADJUSTED BASIS",
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"§723 BASIS",
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"DEPRECIABLE BASIS",
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"BUILT-IN GAIN (LOSS)",
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"ALLOCATION METHOD",
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"BASIS FACTS FROM",
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"VALUE RECORDED",
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"STATUS"
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]
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);
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assert_eq!(text_cell(&c, (6, 0)), "FL-0001");
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assert_eq!(text_cell(&c, (6, 1)), "Framework Laptop 13");
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assert_eq!(text_cell(&c, (6, 2)), "FRAN123");
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assert_eq!(text_cell(&c, (6, 3)), "2026-01-15");
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assert_eq!(number_cell(&c, (6, 4)), dec("2500.00"));
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assert_eq!(number_cell(&c, (6, 5)), dec("100.00"));
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assert_eq!(number_cell(&c, (6, 6)), dec("36"));
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assert_eq!(number_cell(&c, (6, 7)), dec("527.78"));
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assert_eq!(number_cell(&c, (6, 8)), dec("1972.22"));
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// Tax basis (INVARIANT 7): rule in words with its citation, the
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// contributor's basis, tax basis, built-in loss as a negative.
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assert_eq!(text_cell(&c, (6, 3)), "2026-01-10");
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assert_eq!(text_cell(&c, (6, 4)), "2026-01-15");
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assert_eq!(number_cell(&c, (6, 5)), dec("2500.00"));
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assert_eq!(number_cell(&c, (6, 6)), dec("100.00"));
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assert_eq!(number_cell(&c, (6, 7)), dec("36"));
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assert_eq!(number_cell(&c, (6, 8)), dec("527.78"));
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assert_eq!(number_cell(&c, (6, 9)), dec("500.00"));
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assert_eq!(number_cell(&c, (6, 10)), dec("2000.00"));
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// Tax figures (INVARIANT 7): rule in words with its citation, value,
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// adjusted basis, §723 basis, depreciable basis (the lesser), the
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// built-in loss as a negative, the method, the source.
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assert_eq!(
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text_cell(&c, (6, 9)),
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text_cell(&c, (6, 11)),
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"Personal-use conversion (Treas. Reg. §1.168(i)-4(b))"
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);
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assert_eq!(number_cell(&c, (6, 10)), dec("2800.00"));
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assert_eq!(number_cell(&c, (6, 11)), dec("2500.00"));
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assert_eq!(number_cell(&c, (6, 12)), dec("-300.00"));
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assert_eq!(text_cell(&c, (6, 13)), "Active");
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assert_eq!(number_cell(&c, (6, 12)), dec("2500.00"));
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assert_eq!(number_cell(&c, (6, 13)), dec("2800.00"));
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assert_eq!(number_cell(&c, (6, 14)), dec("2800.00"));
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assert_eq!(number_cell(&c, (6, 15)), dec("2500.00"));
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assert_eq!(number_cell(&c, (6, 16)), dec("-300.00"));
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assert_eq!(
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text_cell(&c, (6, 17)),
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"Traditional (Treas. Reg. §1.704-3(b))"
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);
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assert_eq!(text_cell(&c, (6, 18)), "Tobin Harlow, 2026-10-20: entry 4");
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assert_eq!(text_cell(&c, (6, 19)), "Yes");
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assert_eq!(text_cell(&c, (6, 20)), "Active");
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// The desk: no tag, no serial, no tax basis recorded.
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assert_eq!(text_cell(&c, (7, 1)), "Desk");
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assert_eq!(number_cell(&c, (7, 4)), dec("1200.00"));
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assert_eq!(number_cell(&c, (7, 7)), dec("250.00"));
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assert_eq!(number_cell(&c, (7, 8)), dec("950.00"));
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assert_eq!(text_cell(&c, (7, 9)), "Not recorded");
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for col in 10..=12 {
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assert_eq!(number_cell(&c, (7, 5)), dec("1200.00"));
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assert_eq!(number_cell(&c, (7, 8)), dec("250.00"));
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assert_eq!(number_cell(&c, (7, 9)), dec("250.00"));
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assert_eq!(number_cell(&c, (7, 10)), dec("950.00"));
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assert_eq!(text_cell(&c, (7, 11)), "Not recorded");
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for col in 12..=19 {
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assert!(
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!c.contains_key(&(7, col)),
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"desk has no tax amount in {col}"
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"desk has nothing in tax column {col}"
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);
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}
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assert_eq!(text_cell(&c, (7, 13)), "Active");
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assert_eq!(text_cell(&c, (7, 20)), "Active");
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assert_eq!(text_cell(&c, (8, 0)), "FL-0003");
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assert_eq!(text_cell(&c, (8, 9)), "Carryover (IRC §723)");
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assert_eq!(number_cell(&c, (8, 10)), dec("300.00"));
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assert_eq!(number_cell(&c, (8, 11)), dec("300.00"));
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assert_eq!(number_cell(&c, (8, 12)), dec("100.00"));
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assert_eq!(text_cell(&c, (8, 11)), "Carryover (IRC §723)");
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assert_eq!(number_cell(&c, (8, 12)), dec("400.00"));
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assert_eq!(number_cell(&c, (8, 13)), dec("300.00"));
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assert_eq!(number_cell(&c, (8, 14)), dec("300.00"));
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assert_eq!(number_cell(&c, (8, 15)), dec("300.00"));
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assert_eq!(number_cell(&c, (8, 16)), dec("100.00"));
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assert_eq!(text_cell(&c, (8, 19)), "No: read as the book cost");
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assert_eq!(
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text_cell(&c, (8, 13)),
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text_cell(&c, (8, 20)),
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"Disposed 2026-09-30, proceeds 45.00"
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);
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assert_eq!(number_cell(&c, (8, 8)), Decimal::ZERO);
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assert_eq!(number_cell(&c, (8, 10)), Decimal::ZERO);
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// Totals: the register's (held assets only), not a re-sum of the rows.
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assert_eq!(text_cell(&c, (9, 0)), "Total, assets held");
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assert_eq!(number_cell(&c, (9, 4)), dec("3700.00"));
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assert_eq!(number_cell(&c, (9, 7)), dec("777.78"));
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assert_eq!(number_cell(&c, (9, 8)), dec("2922.22"));
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assert_eq!(number_cell(&c, (9, 11)), dec("2500.00"));
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for col in [5, 10, 12] {
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assert_eq!(number_cell(&c, (9, 5)), dec("3700.00"));
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assert_eq!(number_cell(&c, (9, 8)), dec("777.78"));
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assert_eq!(number_cell(&c, (9, 9)), dec("750.00"));
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assert_eq!(number_cell(&c, (9, 10)), dec("2950.00"));
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assert_eq!(number_cell(&c, (9, 14)), dec("2800.00"));
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assert_eq!(number_cell(&c, (9, 15)), dec("2500.00"));
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for col in [6, 7, 12, 13, 16] {
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assert!(!c.contains_key(&(9, col)), "no total in {col}");
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}
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// INVARIANT 8: the missing tax basis line.
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@@ -4669,19 +4723,27 @@ fn asset_register_xlsx_cells() {
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// Reconciliation.
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assert_eq!(text_cell(&c, (12, 0)), "Reconciliation to the books");
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let recon = [
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(13, "Cost per register", 4, "3700.00"),
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(14, "Cost per books", 4, "4000.00"),
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(15, "Difference (unregistered cost)", 4, "300.00"),
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(17, "Accumulated depreciation per schedule", 7, "777.78"),
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(18, "Accumulated depreciation per books", 7, "700.00"),
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(19, "Difference (not yet posted)", 7, "77.78"),
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(13, "Cost per register", 5, "3700.00"),
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(14, "Cost per books", 5, "4000.00"),
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(15, "Difference (unregistered cost)", 5, "300.00"),
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(17, "Accumulated depreciation per schedule", 8, "777.78"),
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(18, "Accumulated depreciation per books", 8, "700.00"),
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(19, "Difference (not yet posted)", 8, "77.78"),
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(
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21,
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"Accumulated depreciation from the assets' runs",
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8,
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"750.00",
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),
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(22, "Accumulated depreciation per books", 8, "700.00"),
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(23, "Difference (not from runs)", 8, "-50.00"),
|
||||
];
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for (row, label, col, amt) in recon {
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assert_eq!(text_cell(&c, (row, 0)), label);
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assert_eq!(number_cell(&c, (row, col)), dec(amt), "{label}");
|
||||
}
|
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// INVARIANT 9: the notes, numbered as the PDF marks them.
|
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assert_eq!(text_cell(&c, (21, 0)), "Notes");
|
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assert_eq!(text_cell(&c, (25, 0)), "Notes");
|
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let notes = ledger_import::asset_register::notes();
|
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for (i, n) in notes.iter().enumerate() {
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let want = if n.mark.is_empty() {
|
||||
@@ -4689,19 +4751,21 @@ fn asset_register_xlsx_cells() {
|
||||
} else {
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format!("{}. {}", n.mark, n.text)
|
||||
};
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assert_eq!(text_cell(&c, (22 + i as u32, 0)), want);
|
||||
assert_eq!(text_cell(&c, (26 + i as u32, 0)), want);
|
||||
}
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||||
assert!(
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||||
text_cell(&c, (22, 0)).starts_with("Book value is the fair market value at contribution")
|
||||
text_cell(&c, (26, 0))
|
||||
.starts_with("Book value is cost less the depreciation the books carry")
|
||||
);
|
||||
for (row, start) in [
|
||||
(23, "1. Cost: "),
|
||||
(24, "2. Carryover (IRC §723): "),
|
||||
(27, "1. Purchase (IRC §1012): "),
|
||||
(28, "2. Carryover (IRC §723): "),
|
||||
(
|
||||
25,
|
||||
29,
|
||||
"3. Personal-use conversion (Treas. Reg. §1.168(i)-4(b)): ",
|
||||
),
|
||||
(26, "4. Built-in gain (loss): "),
|
||||
(30, "4. Built-in gain (loss), IRC §704(c): "),
|
||||
(31, "*. Value at contribution not recorded"),
|
||||
] {
|
||||
assert!(text_cell(&c, (row, 0)).starts_with(start), "note {start:?}");
|
||||
}
|
||||
@@ -4721,16 +4785,16 @@ fn asset_register_xlsx_headings_and_totals_rule() {
|
||||
let x = ledger_import::asset_register_xlsx(&asset_register_fixture(), &meta()).unwrap();
|
||||
let c = sheet_cells(&x);
|
||||
let styles = cell_styles(&x);
|
||||
let right_aligned = [4, 5, 6, 7, 8, 10, 11, 12];
|
||||
for col in 0..14 {
|
||||
let right_aligned = [5, 6, 7, 8, 9, 10, 12, 13, 14, 15, 16];
|
||||
for col in 0..21 {
|
||||
let right = styles[&(5, col)].halign.as_deref() == Some("right");
|
||||
assert_eq!(right, right_aligned.contains(&col), "heading column {col}");
|
||||
}
|
||||
assert_eq!(text_cell(&c, (9, 0)), "Total, assets held");
|
||||
assert!(!styles[&(9, 0)].top_border, "the label isn't ruled");
|
||||
let total = &styles[&(9, 4)];
|
||||
let total = &styles[&(9, 5)];
|
||||
assert!(total.top_border, "{total:?}");
|
||||
for col in 1..14 {
|
||||
for col in 1..21 {
|
||||
assert_eq!(
|
||||
styles.get(&(9, col)),
|
||||
Some(total),
|
||||
@@ -4738,7 +4802,7 @@ fn asset_register_xlsx_headings_and_totals_rule() {
|
||||
);
|
||||
}
|
||||
for row in 6..=8 {
|
||||
for col in 0..14 {
|
||||
for col in 0..21 {
|
||||
let ruled = styles.get(&(row, col)).is_some_and(|s| s.top_border);
|
||||
assert!(!ruled, "asset row {row} column {col}");
|
||||
}
|
||||
@@ -4753,15 +4817,18 @@ fn asset_register_xlsx_empty() {
|
||||
as_of: d(2026, 10, 15),
|
||||
rows: vec![],
|
||||
total_cost: Decimal::ZERO,
|
||||
total_accumulated: Decimal::ZERO,
|
||||
total_accumulated_scheduled: Decimal::ZERO,
|
||||
total_accumulated_posted: Decimal::ZERO,
|
||||
total_book_value: Decimal::ZERO,
|
||||
total_tax_basis: Decimal::ZERO,
|
||||
missing_tax_basis: 0,
|
||||
total_depreciable_basis: Decimal::ZERO,
|
||||
total_tax_basis_723: Decimal::ZERO,
|
||||
missing_basis: 0,
|
||||
ledger_cost: cents(99900),
|
||||
ledger_accumulated: Decimal::ZERO,
|
||||
};
|
||||
let c = sheet_cells(&ledger_import::asset_register_xlsx(&r, &meta()).unwrap());
|
||||
assert_eq!(number_cell(&c, (7, 11)), Decimal::ZERO);
|
||||
assert_eq!(number_cell(&c, (7, 14)), Decimal::ZERO);
|
||||
assert_eq!(number_cell(&c, (7, 15)), Decimal::ZERO);
|
||||
assert!(
|
||||
!c.values()
|
||||
.any(|v| matches!(v, Cell::Text(t) if t.starts_with("Tax basis not recorded"))),
|
||||
@@ -4769,7 +4836,7 @@ fn asset_register_xlsx_empty() {
|
||||
);
|
||||
assert_eq!(text_cell(&c, (6, 0)), "No fixed assets");
|
||||
assert_eq!(text_cell(&c, (7, 0)), "Total, assets held");
|
||||
assert_eq!(number_cell(&c, (7, 4)), Decimal::ZERO);
|
||||
assert_eq!(number_cell(&c, (7, 5)), Decimal::ZERO);
|
||||
assert_eq!(text_cell(&c, (12, 0)), "Difference (unregistered cost)");
|
||||
assert_eq!(number_cell(&c, (12, 4)), dec("999.00"));
|
||||
assert_eq!(number_cell(&c, (12, 5)), dec("999.00"));
|
||||
}
|
||||
Reference in new issue
Block a user