Fixed assets carry federal tax basis beside book value; tests sweep stale temp dirs
check / check (push) Canceled after 0s
check / check (push) Canceled after 0s
- 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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@@ -147,7 +147,7 @@ fn mcp_end_to_end_over_stdio() {
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// Tool listing: the narrow tools; chart is read-only.
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let list = mcp.request("tools/list", json!({}));
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let tools = list["result"]["tools"].as_array().unwrap();
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assert_eq!(tools.len(), 72, "expected 72 tools, got {}", tools.len());
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assert_eq!(tools.len(), 73, "expected 73 tools, got {}", tools.len());
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let chart = tools.iter().find(|t| t["name"] == "books.chart").unwrap();
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assert_eq!(chart["annotations"]["readOnlyHint"], true);
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assert!(
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@@ -889,3 +889,331 @@ fn export_fixed_asset_register_as_of_leaves_out_later_assets() {
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assert!(text.contains("EARLY-1"));
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assert!(!text.contains("LATE-1"), "{text}");
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}
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// ------------------------------------------------- tax basis (rules.md B-25)
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//
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// From the `books.set_asset_tax_basis` description and
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// `SetAssetTaxBasisParams` / `TaxBasisOut` docs, `RegisterAssetParams`
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// (`tax_basis_rule`, `contributor_basis`), `AssetSummary::tax`, and the
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// fixed_asset_register export. Cost: the book cost (IRC §1012);
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// carryover: the member's adjusted basis (IRC §723);
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// personal_use_conversion: the lesser of fair market value (the book
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// cost) and the member's basis (Treas. Reg. §1.168(i)-4(b)); built-in
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// gain = fair market value less the member's basis (IRC §704(c)).
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/// A decimal-string field, compared by value; `None` for null.
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fn dec(v: &Value, key: &str) -> Option<String> {
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match &v[key] {
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Value::Null => None,
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Value::String(s) => Some(canon(s)),
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other => panic!("{key} is not a decimal string or null: {other}"),
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}
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}
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fn tax_basis_lines(m: &Mcp) -> usize {
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m.journal_types()
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.iter()
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.filter(|t| *t == "asset.tax_basis_set")
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.count()
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}
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/// books.set_asset_tax_basis by tag and by id; the output reports rule,
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/// contributor basis, tax basis, and built-in gain; each call journals.
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#[test]
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fn set_asset_tax_basis_by_tag_or_id_reports_the_basis() {
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let mut m = books("tax-set");
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let (a, t) = m.register_ok(json!({}));
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assert_eq!(m.asset(a)["tax"], Value::Null, "not recorded yet");
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// By tag (any case): carryover of the member's $900 basis.
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let r = m.ok(
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"books.set_asset_tax_basis",
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json!({"asset": t.to_ascii_lowercase(), "rule": "carryover", "contributor_basis": "900.00"}),
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);
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assert_eq!(r["rule"], "carryover");
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assert_eq!(dec(&r, "contributor_basis").as_deref(), Some("900"));
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assert_eq!(dec(&r, "tax_basis").as_deref(), Some("900"));
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assert_eq!(
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dec(&r, "built_in_gain").as_deref(),
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Some("300"),
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"1200 − 900"
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);
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assert_eq!(tax_basis_lines(&m), 1);
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// By id: personal-use conversion, member paid $2,000 for a $1,200 laptop.
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let r = m.ok(
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"books.set_asset_tax_basis",
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json!({"asset": a.to_string(), "rule": "personal_use_conversion", "contributor_basis": "2000.00"}),
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);
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assert_eq!(r["rule"], "personal_use_conversion");
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assert_eq!(dec(&r, "contributor_basis").as_deref(), Some("2000"));
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assert_eq!(dec(&r, "tax_basis").as_deref(), Some("1200"), "the lesser");
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assert_eq!(
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dec(&r, "built_in_gain").as_deref(),
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Some("-800"),
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"a built-in loss"
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);
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assert_eq!(tax_basis_lines(&m), 2);
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// Boundary: value equals basis.
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let r = m.ok(
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"books.set_asset_tax_basis",
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json!({"asset": t, "rule": "personal_use_conversion", "contributor_basis": "1200.00"}),
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);
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assert_eq!(dec(&r, "tax_basis").as_deref(), Some("1200"));
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assert_eq!(dec(&r, "built_in_gain").as_deref(), Some("0"));
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// Cost: the book cost, no contributor basis, no built-in gain.
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let r = m.ok(
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"books.set_asset_tax_basis",
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json!({"asset": t, "rule": "cost"}),
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);
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assert_eq!(r["rule"], "cost");
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assert_eq!(r["contributor_basis"], Value::Null);
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assert_eq!(dec(&r, "tax_basis").as_deref(), Some("1200"));
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assert_eq!(r["built_in_gain"], Value::Null);
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assert_eq!(tax_basis_lines(&m), 4);
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// list_assets shows the latest record.
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let tax = m.asset(a)["tax"].clone();
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assert_eq!(tax["rule"], "cost");
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assert_eq!(dec(&tax, "tax_basis").as_deref(), Some("1200"));
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}
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/// Refusals: unknown asset, bad rule, cost with a basis, a contribution
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/// without one, negative, finer than cents, not a decimal string. Each
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/// leaves the journal byte-identical (the harness checks) and the record.
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#[test]
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fn set_asset_tax_basis_refusals_change_nothing() {
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let mut m = books("tax-refuse");
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let (a, t) = m.register_ok(json!({}));
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m.ok(
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"books.set_asset_tax_basis",
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json!({"asset": t, "rule": "carryover", "contributor_basis": "500.00"}),
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);
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let before = m.asset(a)["tax"].clone();
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for args in [
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json!({"asset": "NOPE-1", "rule": "cost"}),
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json!({"asset": "999", "rule": "cost"}),
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json!({"asset": t, "rule": "fmv"}),
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json!({"asset": t, "rule": "Cost"}),
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json!({"asset": t, "rule": ""}),
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json!({"asset": t, "rule": "cost", "contributor_basis": "100.00"}),
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json!({"asset": t, "rule": "carryover"}),
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json!({"asset": t, "rule": "personal_use_conversion"}),
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json!({"asset": t, "rule": "carryover", "contributor_basis": "-1.00"}),
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json!({"asset": t, "rule": "carryover", "contributor_basis": "1.001"}),
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json!({"asset": t, "rule": "carryover", "contributor_basis": "lots"}),
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json!({"asset": t, "rule": "carryover", "contributor_basis": "1,000.00"}),
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] {
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m.refuse("books.set_asset_tax_basis", args);
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}
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assert_eq!(m.asset(a)["tax"], before);
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assert_eq!(tax_basis_lines(&m), 1);
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}
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/// register_asset with tax_basis_rule / contributor_basis records it at
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/// registration; without them, list_assets shows tax null.
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#[test]
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fn register_asset_records_a_tax_basis() {
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let mut m = books("tax-register");
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let (a, _) = m.register_ok(json!({"tax_basis_rule": "cost"}));
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let (b, _) = m.register_ok(json!({"tax_basis_rule": "personal_use_conversion",
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"contributor_basis": "1500.00"}));
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let (c, _) = m.register_ok(json!({"tax_basis_rule": "carryover",
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"contributor_basis": "400.00"}));
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let (n, _) = m.register_ok(json!({}));
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let ta = m.asset(a)["tax"].clone();
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assert_eq!(ta["rule"], "cost");
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assert_eq!(ta["contributor_basis"], Value::Null);
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assert_eq!(dec(&ta, "tax_basis").as_deref(), Some("1200"));
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assert_eq!(ta["built_in_gain"], Value::Null);
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let tb = m.asset(b)["tax"].clone();
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assert_eq!(tb["rule"], "personal_use_conversion");
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assert_eq!(dec(&tb, "contributor_basis").as_deref(), Some("1500"));
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assert_eq!(dec(&tb, "tax_basis").as_deref(), Some("1200"));
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assert_eq!(dec(&tb, "built_in_gain").as_deref(), Some("-300"));
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let tc = m.asset(c)["tax"].clone();
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assert_eq!(tc["rule"], "carryover");
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assert_eq!(dec(&tc, "tax_basis").as_deref(), Some("400"));
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assert_eq!(dec(&tc, "built_in_gain").as_deref(), Some("800"));
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assert_eq!(m.asset(n)["tax"], Value::Null);
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}
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/// contributor_basis without tax_basis_rule, or a bad rule, is refused
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/// and registers nothing.
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#[test]
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fn register_asset_refuses_a_bad_tax_basis() {
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let mut m = books("tax-register-bad");
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m.register_ok(json!({}));
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for extra in [
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json!({"contributor_basis": "500.00"}),
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json!({"tax_basis_rule": "market_value"}),
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json!({"tax_basis_rule": "carryover", "contributor_basis": "five"}),
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] {
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let out = m.register(extra.clone());
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assert!(out.refused(), "{extra}: {out:?}");
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}
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assert_eq!(m.assets().len(), 1, "nothing registered");
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}
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/// A record the engine refuses (Ledger::set_asset_tax_basis INVARIANTS
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/// 1–2) given at registration is a refused call, so (server invariant 2)
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/// it registers nothing either.
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#[test]
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fn register_asset_with_a_basis_the_engine_refuses_registers_nothing() {
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let mut m = books("tax-register-engine");
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for extra in [
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json!({"tax_basis_rule": "carryover"}),
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json!({"tax_basis_rule": "personal_use_conversion"}),
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json!({"tax_basis_rule": "cost", "contributor_basis": "100.00"}),
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json!({"tax_basis_rule": "carryover", "contributor_basis": "-1.00"}),
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json!({"tax_basis_rule": "carryover", "contributor_basis": "1.001"}),
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] {
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let out = m.register(extra.clone());
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assert!(out.refused(), "{extra}: {out:?}");
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}
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assert!(m.assets().is_empty(), "nothing registered");
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}
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/// Every object anywhere in `v` that has `key`.
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fn objects_with<'a>(v: &'a Value, key: &str, out: &mut Vec<&'a Value>) {
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match v {
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Value::Object(m) => {
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if m.contains_key(key) {
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out.push(v);
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}
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m.values().for_each(|c| objects_with(c, key, out));
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}
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Value::Array(a) => a.iter().for_each(|c| objects_with(c, key, out)),
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_ => {}
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}
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}
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/// The fixed_asset_register export carries each asset's tax basis rule,
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/// contributor basis, tax basis, and built-in gain; JSON also the total
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/// tax basis of held assets that have one and how many held assets have
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/// none. A disposed asset is out of the totals.
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#[test]
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fn export_fixed_asset_register_carries_tax_basis() {
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let mut m = books("tax-export");
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m.post(
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"2026-01-01",
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&[("1000", "debit", "9000.00"), ("3000", "credit", "9000.00")],
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);
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m.register_ok(json!({"tag": "BOUGHT-1", "tax_basis_rule": "cost"}));
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m.register_ok(json!({"tag": "CARRY-1", "tax_basis_rule": "carryover",
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"contributor_basis": "650.25"}));
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m.register_ok(
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json!({"tag": "CONV-1", "tax_basis_rule": "personal_use_conversion",
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"contributor_basis": "2000.00"}),
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);
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m.register_ok(json!({"tag": "NONE-1"}));
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let (_, sold) = m.register_ok(json!({"tag": "SOLD-1", "tax_basis_rule": "cost"}));
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let doc = m.file_bill_of_sale();
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m.ok(
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"books.dispose_asset",
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json!({"tag": sold, "date": "2026-03-31", "proceeds": "100.00",
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"proceeds_account": "1000", "gain_loss_account": "7100",
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"confirmed": true, "receipt_attachment_ids": [doc]}),
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);
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let export = |m: &mut Mcp, format: &str| -> String {
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m.read_only(
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"books.export",
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json!({"report": "fixed_asset_register", "format": format, "as_of": "2026-06-30"}),
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)["content"]
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.as_str()
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.unwrap()
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.to_string()
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};
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// JSON.
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let j: Value = serde_json::from_str(&export(&mut m, "json")).unwrap();
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let mut rows = Vec::new();
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objects_with(&j, "tax_basis_rule", &mut rows);
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assert_eq!(rows.len(), 5, "{j}");
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let row = |tag: &str| -> Value {
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(*rows
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.iter()
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.find(|r| r["tag"] == tag)
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.unwrap_or_else(|| panic!("{tag} row")))
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.clone()
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};
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let r = row("BOUGHT-1");
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assert_eq!(r["tax_basis_rule"], "cost");
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assert_eq!(r["contributor_basis"], Value::Null);
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assert_eq!(dec(&r, "tax_basis").as_deref(), Some("1200"));
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assert_eq!(r["built_in_gain"], Value::Null);
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let r = row("CARRY-1");
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assert_eq!(r["tax_basis_rule"], "carryover");
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assert_eq!(dec(&r, "contributor_basis").as_deref(), Some("650.25"));
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assert_eq!(dec(&r, "tax_basis").as_deref(), Some("650.25"));
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assert_eq!(dec(&r, "built_in_gain").as_deref(), Some("549.75"));
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let r = row("CONV-1");
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assert_eq!(r["tax_basis_rule"], "personal_use_conversion");
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assert_eq!(dec(&r, "contributor_basis").as_deref(), Some("2000"));
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assert_eq!(dec(&r, "tax_basis").as_deref(), Some("1200"));
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assert_eq!(dec(&r, "built_in_gain").as_deref(), Some("-800"));
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let r = row("NONE-1");
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assert_eq!(r["tax_basis_rule"], Value::Null);
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assert_eq!(r["tax_basis"], Value::Null);
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let r = row("SOLD-1");
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assert_eq!(r["tax_basis_rule"], "cost");
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// Held with a basis: 1200 + 650.25 + 1200; SOLD-1 out, NONE-1 missing.
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assert_eq!(the_value(&j, "total_tax_basis"), "3050.25");
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let mut missing = Vec::new();
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find_key(&j, "missing_tax_basis", &mut missing);
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assert_eq!(missing, vec![&json!(1)]);
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// CSV: the four tax columns, by header.
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let csv = export(&mut m, "csv");
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let mut lines = csv.lines();
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let header: Vec<String> = lines
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.next()
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.unwrap()
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.split(',')
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.map(|h| h.trim().to_ascii_lowercase())
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.collect();
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let col = |name: &str| {
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header
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.iter()
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.position(|h| h == name)
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.unwrap_or_else(|| panic!("{name} column in {header:?}"))
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};
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let (c_tag, c_rule, c_basis, c_tax, c_gain) = (
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col("tag"),
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col("tax_basis_rule"),
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col("contributor_basis"),
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col("tax_basis"),
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col("built_in_gain"),
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);
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let body: Vec<Vec<String>> = lines
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.map(|l| l.split(',').map(str::to_string).collect())
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.collect();
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let csv_row = |tag: &str| {
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body.iter()
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.find(|r| r.get(c_tag).map(String::as_str) == Some(tag))
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.unwrap_or_else(|| panic!("{tag} in {csv}"))
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.clone()
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};
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let r = csv_row("CARRY-1");
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assert_eq!(r[c_rule], "carryover");
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assert_eq!(canon(&r[c_basis]), "650.25");
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assert_eq!(canon(&r[c_tax]), "650.25");
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assert_eq!(canon(&r[c_gain]), "549.75");
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let r = csv_row("CONV-1");
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assert_eq!(r[c_rule], "personal_use_conversion");
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assert_eq!(canon(&r[c_tax]), "1200");
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assert_eq!(canon(&r[c_gain]), "-800");
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let r = csv_row("BOUGHT-1");
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assert_eq!(r[c_rule], "cost");
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assert_eq!(r[c_basis], "");
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assert_eq!(canon(&r[c_tax]), "1200");
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assert_eq!(r[c_gain], "");
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let r = csv_row("NONE-1");
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assert_eq!((r[c_rule].as_str(), r[c_tax].as_str()), ("", ""));
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// The TOTAL row's tax basis column is the total tax basis.
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let total = csv_row("TOTAL");
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assert_eq!(canon(&total[c_tax]), "3050.25");
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}
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@@ -792,6 +792,10 @@ fn happy_path(name: &str) -> Mcp {
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"books.label_asset",
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json!({"asset": "S-0001", "tag": "LAPTOP-1", "serial": "SN 123"}),
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);
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m.ok(
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"books.set_asset_tax_basis",
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json!({"asset": "LAPTOP-1", "rule": "personal_use_conversion", "contributor_basis": "3200.00"}),
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);
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m.ok("books.asset_labels", json!({}));
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m.ok(
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"books.asset_labels",
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|
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Reference in new issue
Block a user