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-store/src/schema.rs

@@ -5,7 +5,7 @@
 //! is the current version.
 
 /// Current schema version.
-pub const SCHEMA_VERSION: u32 = 13;
+pub const SCHEMA_VERSION: u32 = 14;
 
 /// Migrations, in order. `MIGRATIONS[i]` migrates from version `i` to `i+1`.
 pub const MIGRATIONS: &[&str] = &[
@@ -326,18 +326,15 @@ CREATE TABLE IF NOT EXISTS entry_approvals(
 "#,
     r#"
 -- v13: 1099 decisions and payment methods (plan P3, defects 12, 18 and
--- 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.
+-- 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.
 CREATE TABLE IF NOT EXISTS vendor_1099_decisions(
   seq INTEGER PRIMARY KEY,
   vendor_id INTEGER NOT NULL,
@@ -359,6 +356,13 @@ CREATE TABLE IF NOT EXISTS entry_instruments(
   entry_id INTEGER PRIMARY KEY,
   instrument_id INTEGER NOT NULL
 );
+"#,
+    r#"
+-- v14: assets' basis facts and their depreciation runs keyed by entry
+-- (plan P3, defect 13; D-41). Its own migration: v13 shipped on main
+-- before these columns, so a v13 file already built never gains them by
+-- an edit to v13 (each schema's file is rebuilt from the journal, and a
+-- migration's text never changes once shipped).
 --
 -- An asset's basis facts beyond the rule and contributor basis
 -- (asset.basis_set): the fair market value at contribution (TEXT, exact