Fixed assets carry federal tax basis beside book value; tests sweep stale temp dirs
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- core: TaxBasisRule (cost IRC 1012, carryover IRC 723, personal-use conversion Treas. Reg. 1.168(i)-4(b)), TaxBasis with the contributor's adjusted basis, Asset::tax_basis and ::built_in_gain (IRC 704(c)); the register gains tax rule, contributor basis, tax basis, built-in gain, total tax basis, missing count (rules.md B-25; sources vendored in docs/spec/sources/irs-partnership-basis.md) - store: asset.tax_basis_set journaled, replayed, projected (schema v10) - mcp: books.set_asset_tax_basis; register_asset takes tax_basis_rule and contributor_basis, checked before anything registers (found by the spec-blind suite); list_assets and the register export (json, csv) carry tax basis; instructions say to record it for every asset - import: the register's XLSX and PDF gain the federal tax basis table with citations - viewer: tax basis on the Assets page, the asset page (a Tax basis card), the report, the journal, and Needs attention for assets without one - just: check and the mutation recipes sweep this user's test book dirs older than an hour (killed runs had left 23 GB in RAM-backed /tmp) - docs: the parties, attachments, TIN vault, completeness engine, and updates designs (docs/parties-and-attachments.md) - tests: spec-blind tax basis suites in core, store, MCP; register PDF/XLSX and viewer tests Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
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@@ -5,12 +5,12 @@
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use chrono::{Datelike, Days, Months, NaiveDate};
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use egui_kittest::Harness;
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use ledger_core::{
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AccountType, AssetId, Currency, EntryId, Money, NewAsset, Side, depreciation_schedule,
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fixed_asset_register,
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AccountType, AssetId, Currency, EntryId, Money, NewAsset, Side, TaxBasis, TaxBasisRule,
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depreciation_schedule, fixed_asset_register,
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};
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use ledger_gui::books::Books;
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use ledger_gui::nav::{ReportKind, Route};
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use ledger_gui::pages::assets::{MonthStatus, notices, schedule};
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use ledger_gui::pages::assets::{MonthStatus, TaxFacts, missing_tax_notice, notices, schedule};
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use ledger_gui::pages::journal::describe;
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use ledger_gui::{App, Source, attention, data, fmt, palette};
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use ledger_store::Store;
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@@ -77,9 +77,11 @@ fn today() -> NaiveDate {
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d(TODAY.0, TODAY.1, TODAY.2)
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}
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/// A laptop (tagged, serial, depreciation through July), a monitor (no
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/// tag, through August), and an old laptop retagged, its serial cleared,
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/// and sold in June.
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/// A laptop (tagged, serial, depreciation through July; tax basis first
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/// recorded as a carryover, then corrected to cost), a monitor (no tag, no
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/// tax basis, through August), and an old laptop retagged, its serial
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/// cleared, converted from personal use worth less than its basis (a
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/// built-in loss), and sold in June.
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fn fixture(tag: &str) -> Fixture {
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let dir = TempDir::new(tag);
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let data = dir.0.join("books-data");
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@@ -145,6 +147,16 @@ fn fixture(tag: &str) -> Fixture {
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s.set_asset_tag(old, "WL-0009").unwrap();
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s.set_asset_serial(old, Some("X1")).unwrap();
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s.set_asset_serial(old, None).unwrap();
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let tax = |rule, basis: Option<i64>| TaxBasis {
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rule,
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contributor_basis: basis.map(|c| Decimal::new(c, 2)),
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};
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s.set_asset_tax_basis(laptop, tax(TaxBasisRule::Carryover, Some(200_000)))
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.unwrap();
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s.set_asset_tax_basis(laptop, tax(TaxBasisRule::Cost, None))
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.unwrap();
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s.set_asset_tax_basis(old, tax(TaxBasisRule::PersonalUseConversion, Some(70_000)))
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.unwrap();
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for m in 1..=7 {
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s.run_depreciation(laptop, &format!("2026-{m:02}")).unwrap();
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}
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@@ -439,6 +451,178 @@ fn attention_asks_for_depreciation_and_tags() {
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assert_eq!(b.depreciation_due(today()).amount, Decimal::ZERO);
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}
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/// The viewer's tax figures are ledger-core's: each asset's
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/// (Asset::tax_basis, Asset::built_in_gain), each register row's, and the
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/// register's total and missing count, on every date.
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#[test]
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fn tax_basis_is_ledger_cores() {
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let f = fixture("tax");
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let b = &f.books;
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for id in [f.laptop, f.monitor, f.old] {
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let core = f.oracle.get_asset(id).unwrap();
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let mine = TaxFacts::of(b.ledger.get_asset(id).unwrap());
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assert_eq!(mine.rule, core.tax.map(|t| t.rule), "asset {id}");
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assert_eq!(
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mine.contributor_basis,
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core.tax.and_then(|t| t.contributor_basis)
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);
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assert_eq!(mine.tax_basis, core.tax_basis(), "asset {id}");
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assert_eq!(mine.built_in_gain, core.built_in_gain(), "asset {id}");
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}
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// Independently: the laptop's basis is its cost; the old laptop's is
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// its value ($600.00, under the member's $700.00), a $100.00 loss.
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let laptop = TaxFacts::of(b.ledger.get_asset(f.laptop).unwrap());
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assert_eq!(laptop.rule, Some(TaxBasisRule::Cost));
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assert_eq!(laptop.tax_basis, Some(Decimal::new(300_000, 2)));
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assert_eq!(laptop.built_in_gain, None);
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let old = TaxFacts::of(b.ledger.get_asset(f.old).unwrap());
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assert_eq!(old.tax_basis, Some(Decimal::new(60_000, 2)));
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assert_eq!(old.built_in_gain, Some(Decimal::new(-10_000, 2)));
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assert_eq!(
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old.summary(),
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"Personal-use conversion · contributor's basis $700.00"
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);
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assert_eq!(
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old.detail(),
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"Tax basis $600.00: Personal-use conversion (Treas. Reg. §1.168(i)-4(b)); contributor's basis $700.00; built-in loss $100.00."
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);
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assert_eq!(
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TaxFacts::of(b.ledger.get_asset(f.monitor).unwrap()).detail(),
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"Tax basis not recorded."
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);
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assert_eq!(
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TaxFacts::of(b.ledger.get_asset(f.monitor).unwrap()),
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TaxFacts {
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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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for as_of in [d(2026, 1, 31), d(2026, 6, 30), today()] {
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let r = b.asset_register(as_of);
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let oracle = fixed_asset_register(&f.oracle, as_of);
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assert_eq!(r.total_tax_basis, oracle.total_tax_basis, "{as_of}");
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assert_eq!(r.missing_tax_basis, oracle.missing_tax_basis, "{as_of}");
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for x in &r.rows {
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let a = f.oracle.get_asset(x.asset_id).unwrap();
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let facts = TaxFacts::of_row(x);
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assert_eq!(facts.tax_basis, a.tax_basis());
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assert_eq!(facts.built_in_gain, a.built_in_gain());
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assert_eq!(facts, TaxFacts::of(a));
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}
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}
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// Today: the laptop's $3,000.00 (the monitor has none; the old laptop
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// is gone), and one missing, said in the notices.
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let r = b.asset_register(today());
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assert_eq!(r.total_tax_basis, Decimal::new(300_000, 2));
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assert_eq!(r.missing_tax_basis, 1);
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let want = missing_tax_notice(1).unwrap();
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assert!(want.starts_with("Tax basis not recorded for 1 asset"));
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assert!(want.contains("books.set_asset_tax_basis"));
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assert!(notices(b, &r).iter().any(|n| n.problem && n.text == want));
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assert_eq!(missing_tax_notice(0), None);
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assert!(
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missing_tax_notice(2)
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.unwrap()
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.starts_with("Tax basis not recorded for 2 assets")
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);
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}
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#[test]
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fn journal_text_for_tax_basis() {
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let f = fixture("tax-journal");
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let b = &f.books;
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let texts: Vec<(String, Option<Route>)> = b
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.journal
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.iter()
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.filter(|l| l.line_type == "asset.tax_basis_set")
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.filter_map(|l| describe(b, l))
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.map(|e| (e.text, e.route))
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.collect();
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assert_eq!(
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texts,
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vec![
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(
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"Tax basis of WL-0001: carryover, contributor's basis $2,000.00 → tax basis $2,000.00"
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.to_string(),
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Some(Route::Asset(f.laptop))
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),
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(
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"Tax basis of WL-0001: cost, tax basis $3,000.00".to_string(),
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Some(Route::Asset(f.laptop))
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),
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(
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"Tax basis of WL-0009: personal-use conversion, contributor's basis $700.00 → tax basis $600.00"
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.to_string(),
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Some(Route::Asset(f.old))
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),
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]
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);
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}
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/// An asset held with no tax basis asks for one, with a prompt naming
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/// the tool and the asset; recording it clears the item.
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#[test]
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fn attention_asks_for_tax_basis() {
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let f = fixture("tax-attention");
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let items = attention::find(&f.books);
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let tax: Vec<_> = items
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.iter()
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.filter(|a| a.title.starts_with("No tax basis"))
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.collect();
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assert_eq!(tax.len(), 1, "only the monitor: {tax:#?}");
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let item = tax[0];
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assert_eq!(item.title, "No tax basis: Monitor");
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assert_eq!(item.target, Some(Route::Asset(f.monitor)));
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assert!(item.prompt.starts_with(&format!(
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"In wanderbooks, record the tax basis of asset {} (\"Monitor\", book cost $1,200.00) with books.set_asset_tax_basis.",
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f.monitor
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)));
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assert!(item.detail.contains("$1,200.00"));
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let data = f._dir.0.join("books-data");
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let mut s = Store::open(&data).unwrap();
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s.set_asset_tag(f.monitor, "WL-0002").unwrap();
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drop(s);
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let b = load(&f._dir.0, today());
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let item = attention::find(&b)
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.into_iter()
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.find(|a| a.title.starts_with("No tax basis"))
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.expect("still missing");
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assert_eq!(item.title, "No tax basis: WL-0002 Monitor");
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assert!(
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item.prompt
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.starts_with("In wanderbooks, record the tax basis of WL-0002 (")
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);
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let mut s = Store::open(&data).unwrap();
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s.set_asset_tax_basis(
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f.monitor,
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TaxBasis {
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rule: TaxBasisRule::Carryover,
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contributor_basis: Some(Decimal::new(90_000, 2)),
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},
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)
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.unwrap();
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drop(s);
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let b = load(&f._dir.0, today());
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assert!(
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!attention::find(&b)
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.iter()
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.any(|a| a.title.starts_with("No tax basis"))
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);
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let r = b.asset_register(today());
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assert_eq!(r.missing_tax_basis, 0);
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assert!(
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!notices(&b, &r)
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.iter()
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.any(|n| n.text.contains("Tax basis not recorded"))
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);
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// $3,000.00 laptop + the monitor's $900.00 carryover.
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assert_eq!(r.total_tax_basis, Decimal::new(390_000, 2));
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}
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#[test]
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fn unregistered_equipment_is_flagged() {
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let f = fixture("unregistered");
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