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-store/src/schema.rs

@@ -326,15 +326,18 @@ CREATE TABLE IF NOT EXISTS entry_approvals(
 "#,
     r#"
 -- v13: 1099 decisions and payment methods (plan P3, defects 12, 18 and
--- 23; D-40). Each 1099 decision recorded with who decided (journal
--- feature vendor_1099_decisions), line by line: the date it takes effect
--- (NULL: from the beginning), nec, misc, not_reportable or NULL
--- (undetermined), and for not_reportable its kind and reason. A decision
--- from the beginning also sets vendors.form_1099, as every decision
--- written before these did. Payment methods (feature payment_instruments)
--- and the method each entry was paid with. Rows only come from lines
--- written under the features, so books written before them project the
--- same as before.
+-- 23; D-40), and assets' basis facts with their depreciation runs keyed
+-- by entry (plan P3, defect 13; D-41). One migration: none of P3 had
+-- shipped when they met.
+--
+-- Each 1099 decision recorded with who decided (journal feature
+-- vendor_1099_decisions), line by line: the date it takes effect (NULL:
+-- from the beginning), nec, misc, not_reportable or NULL (undetermined),
+-- and for not_reportable its kind and reason. A decision from the
+-- beginning also sets vendors.form_1099, as every decision written before
+-- these did. Payment methods (feature payment_instruments) and the method
+-- each entry was paid with. Rows only come from lines written under the
+-- features, so books written before them project the same as before.
 CREATE TABLE IF NOT EXISTS vendor_1099_decisions(
   seq INTEGER PRIMARY KEY,
   vendor_id INTEGER NOT NULL,
@@ -356,5 +359,27 @@ CREATE TABLE IF NOT EXISTS entry_instruments(
   entry_id INTEGER PRIMARY KEY,
   instrument_id INTEGER NOT NULL
 );
+--
+-- An asset's basis facts beyond the rule and contributor basis
+-- (asset.basis_set): the fair market value at contribution (TEXT, exact
+-- decimal), the §704(c) method, and who gave the facts (JSON). tax_rule
+-- keeps the rule as journaled, by its pre-P3 name or its wire name.
+-- Depreciation runs keyed by their entry too: the journal can hold a
+-- second run for a month whose first was reversed, and the projection
+-- keeps every run, as replay does.
+ALTER TABLE assets ADD COLUMN fmv_at_contribution TEXT;
+ALTER TABLE assets ADD COLUMN sec704c_method TEXT;
+ALTER TABLE assets ADD COLUMN basis_source_json TEXT;
+CREATE TABLE asset_depreciation_v13(
+  asset_id INTEGER NOT NULL,
+  period TEXT NOT NULL,
+  entry_id INTEGER NOT NULL,
+  amount TEXT NOT NULL,
+  PRIMARY KEY (asset_id, period, entry_id)
+);
+INSERT INTO asset_depreciation_v13(asset_id, period, entry_id, amount)
+  SELECT asset_id, period, entry_id, amount FROM asset_depreciation;
+DROP TABLE asset_depreciation;
+ALTER TABLE asset_depreciation_v13 RENAME TO asset_depreciation;
 "#,
 ];