P3 review: asset bases and the tax-basis K-1

Schema 13 is as shipped and the asset columns are schema 14 (shipped
migrations pinned by hash); the tax-basis K-1 leaves net income open (only
the return has it) and takes a contributed prepaid plan at its book amount
as its section 723 basis; a disposal of contributed property names its
704(c) gain or loss; aliases compare by meaning; fixture amounts made up.

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

crates/ledger-package/src/package.rs

@@ -641,7 +641,7 @@ pub fn build_package<B: PackageBooks + ?Sized>(
                 }
             );
             k.push_str(if k1_tax_included {
-                "k1-tax-basis-capital.csv: each member's capital account on the tax basis, as Item L reports it (Form 1065 instructions: the tax-basis method), line by line beside the book figures: cash contributed, property at its adjusted basis (IRC §723), the share of income as figured for tax, distributions at tax basis, and the reconciliation from book to tax capital (the §704(c) built-in gain or loss of contributed property). A line the books can't know (tax depreciation, a basis the books don't hold) is left blank, marked open, and says what the books know so far and what is needed.\n"
+                "k1-tax-basis-capital.csv: each member's capital account on the tax basis, as Item L reports it (Form 1065 instructions: the tax-basis method), line by line beside the book figures: cash contributed, property at its adjusted basis (IRC §723; a prepaid contract handed over at its book amount, the CPA to confirm), distributions at tax basis, and the reconciliation from book to tax capital (the §704(c) built-in gain or loss of contributed property). A line the books can't know is left blank, marked open, and says what the books know so far and what is needed: the share of income as figured for tax (always the return's), so the ending too; tax depreciation; the tax gain on a disposal (with a contributed property's built-in gain or loss); a basis the books don't hold.\n"
             } else {
                 "k1-tax-basis-capital-NOT-INCLUDED.txt: why the tax-basis capital worksheet isn't here.\n"
             });