fix: period close sweeps only through the period end; partnerships close into members' capital

The close zeroed every revenue and expense account's all-time movement,
so closing a period after later entries were posted swept those too:
close January in March and February's and March's income landed in
January's closing entry. The preview had the same bug and never showed
where the net went. Now:

- close_period_to(id, to) zeroes balances as of the period end; entries
  dated later stay open for their own period. Periods must close in
  order (LedgerError::CloseOutOfOrder): a later close has already swept
  the earlier period.
- CloseTo::Members: for a partnership (multi-member LLC) the net goes to
  each member's capital account by share, to the cent, the last member
  absorbing rounding, which is what K-1 capital accounts track.
  CloseTo::RetainedEarnings (3999) stays the default; close_period is
  shorthand for it. books.close_period picks Members when
  wanderbooks.toml lists members.
- The journal records the close target; replay re-derives the closing
  entry and now compares every line with the journal, not just the id,
  so a change to closing math can never silently rewrite history.
- The tool's preview is the real close run on a clone of the ledger
  (Ledger now derives Clone), so preview and post can't disagree.
- Members' equity: closing entries into a capital account are income,
  not contributions. Balance sheet for a partnership: capital accounts
  (with allocated earnings), then only unallocated earnings —
  "Undistributed earnings, prior years" if any, and this year's unclosed
  net income (loss). periods::allocate is shared by the close and the
  statement.

Tests: January closed after February is posted sweeps exactly Dr 4000
2,500 / Cr 6100 800 / Cr 3999 1,700 (mutation-checked: the old code gives
3,500/120/800/2,580); out-of-order close refused; a partnership close
splits 666.67 into 333.34/333.33 with no 3999, and the members' equity
statement reads correctly before and after; store replay of a members
close (reopen, rebuild, verify); partnership and corporate balance sheet
layouts; stdio close preview equals the posted lines.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu

crates/ledger-store/src/store.rs

@@ -12,9 +12,9 @@ use crate::journal::{JournalLine, JournalWriter, read_and_verify_journal};
 use crate::schema;
 use chrono::{Months, NaiveDate};
 use ledger_core::{
-    AccountId, AccountType, AssetId, AssetStatus, BillId, Class, ClassId, Currency, CustomerId,
-    DocumentLine, EntryId, EntryStatus, InvoiceId, Ledger, LedgerError, Money, NewAsset,
-    PayrollLine, PayrollRun, PayrollRunId, PeriodId, Side, VendorId, arap,
+    AccountId, AccountType, AssetId, AssetStatus, BillId, Class, ClassId, CloseTo, Currency,
+    CustomerId, DocumentLine, EntryId, EntryStatus, InvoiceId, Ledger, LedgerError, Money,
+    NewAsset, PayrollLine, PayrollRun, PayrollRunId, PeriodId, Side, VendorId, arap,
     payroll::{PayrollAccounts, payroll_entry_plan, payroll_remit_plan},
     reports,
 };
@@ -955,14 +955,32 @@ impl Store {
     /// re-runs the deterministic close logic and checks the closing entry
     /// id against the journal.
     pub fn close_period(&mut self, id: PeriodId) -> Result<Option<EntryId>, StoreError> {
+        self.close_period_to(id, &CloseTo::RetainedEarnings)
+    }
+
+    /// Close a period with its net income going to `to`: Retained Earnings,
+    /// or members' capital accounts by share (see
+    /// [`ledger_core::Ledger::close_period_to`]). The target rides in the
+    /// journal so replay re-derives the identical closing entry.
+    pub fn close_period_to(
+        &mut self,
+        id: PeriodId,
+        to: &CloseTo,
+    ) -> Result<Option<EntryId>, StoreError> {
         // Pure pre-validation: a doomed close journals nothing, not even
         // the Retained Earnings account creation below.
         self.ledger.preview_close_period(id)?;
-        // Retained Earnings must exist before the close so its creation (if
-        // needed) is journaled as account.added; the close's own ensure
-        // then no-ops and replay stays deterministic.
-        self.ensure_control_account("3999", "Retained Earnings", AccountType::Equity)?;
-        let closing_entry = self.ledger.close_period(id)?;
+        if *to == CloseTo::RetainedEarnings {
+            // Retained Earnings must exist before the close so its creation
+            // (if needed) is journaled as account.added; the close's own
+            // ensure then no-ops and replay stays deterministic.
+            self.ensure_control_account(
+                ledger_core::RETAINED_EARNINGS_CODE,
+                "Retained Earnings",
+                AccountType::Equity,
+            )?;
+        }
+        let closing_entry = self.ledger.close_period_to(id, to)?;
         let entry_detail = match closing_entry {
             Some(eid) => {
                 let e = self
@@ -978,11 +996,21 @@ impl Store {
             }
             None => None,
         };
+        let close_to = match to {
+            CloseTo::RetainedEarnings => json!("retained_earnings"),
+            CloseTo::Members(members) => json!({
+                "members": members
+                    .iter()
+                    .map(|(account, share)| json!({"account": account, "share": share.to_string()}))
+                    .collect::<Vec<_>>(),
+            }),
+        };
         let line = self.append_journal(
             "period.closed",
             json!({
                 "id": id,
                 "closing_entry": closing_entry,
+                "close_to": close_to,
                 "entry": entry_detail,
             }),
         )?;
@@ -2738,15 +2766,44 @@ fn replay_line_into_ledger(
             let id = get_u64(p, "id")?;
             let want = p.get("closing_entry").and_then(|v| v.as_u64());
             // Deterministic: the close re-derives the closing entry from
-            // the replayed state, so it must match the journaled id. The
-            // journaled entry detail is for the projection; the ledger
-            // re-derives the entry itself.
-            let got = ledger.close_period(id)?;
+            // the replayed state and the journaled target (absent: Retained
+            // Earnings), so it must match the journal's id and every line.
+            let to = match p.get("close_to").and_then(|v| v.get("members")) {
+                None => ledger_core::CloseTo::RetainedEarnings,
+                Some(members) => ledger_core::CloseTo::Members(
+                    members
+                        .as_array()
+                        .ok_or_else(|| StoreError::JournalCorrupt("close_to.members".into()))?
+                        .iter()
+                        .map(|m| {
+                            let share = get_str(m, "share")?.parse().map_err(|_| {
+                                StoreError::JournalCorrupt("close_to member share".into())
+                            })?;
+                            Ok((get_u64(m, "account")?, share))
+                        })
+                        .collect::<Result<_, StoreError>>()?,
+                ),
+            };
+            let got = ledger.close_period_to(id, &to)?;
             if got != want {
                 return Err(StoreError::ReplayMismatch(format!(
                     "closing entry: journal says {want:?}, replay got {got:?}"
                 )));
             }
+            if let Some(eid) = got {
+                let replayed: Vec<Value> = ledger
+                    .get_entry(eid)
+                    .expect("close posted it")
+                    .lines()
+                    .iter()
+                    .map(journal_line_json)
+                    .collect();
+                if p["entry"]["lines"].as_array() != Some(&replayed) {
+                    return Err(StoreError::ReplayMismatch(format!(
+                        "closing entry {eid}: replayed lines differ from the journal"
+                    )));
+                }
+            }
         }
         "line.cleared" => {
             ledger.mark_cleared(

crates/ledger-store/tests/store.rs

@@ -457,3 +457,72 @@ fn receipt_corrections_are_journaled_and_survive_rebuild() {
     check(&store);
     store.verify().unwrap();
 }
+
+#[test]
+fn a_close_into_members_capital_replays_exactly() {
+    let dir = test_dir("members-close");
+    let mut store = Store::create(&dir, Currency::USD).unwrap();
+    let cash = store
+        .add_account("1000", "Cash", AccountType::Asset, None, false)
+        .unwrap();
+    let alice = store
+        .add_account("3000", "Capital — Alice", AccountType::Equity, None, false)
+        .unwrap();
+    let bob = store
+        .add_account("3001", "Capital — Bob", AccountType::Equity, None, false)
+        .unwrap();
+    let revenue = store
+        .add_account("4000", "Revenue", AccountType::Revenue, None, false)
+        .unwrap();
+    let jan15 = NaiveDate::from_ymd_opt(2026, 1, 15).unwrap();
+    let e = store.create_entry(jan15, "Sale").unwrap();
+    store
+        .add_line(
+            e,
+            cash,
+            Side::Debit,
+            Money::new(Decimal::new(10001, 2), Currency::USD),
+        )
+        .unwrap();
+    store
+        .add_line(
+            e,
+            revenue,
+            Side::Credit,
+            Money::new(Decimal::new(10001, 2), Currency::USD),
+        )
+        .unwrap();
+    store.post_entry(e).unwrap();
+    let jan = store
+        .create_period(
+            "2026-01",
+            NaiveDate::from_ymd_opt(2026, 1, 1).unwrap(),
+            NaiveDate::from_ymd_opt(2026, 1, 31).unwrap(),
+        )
+        .unwrap();
+    let half = Decimal::new(5, 1);
+    store
+        .close_period_to(
+            jan,
+            &ledger_core::CloseTo::Members(vec![(alice, half), (bob, half)]),
+        )
+        .unwrap();
+    // 100.01 splits 50.01 / 50.00 into the capital accounts.
+    let balances = |s: &Store| {
+        (
+            s.ledger().account_balance(alice).unwrap(),
+            s.ledger().account_balance(bob).unwrap(),
+        )
+    };
+    let want = (Decimal::new(5001, 2), Decimal::new(5000, 2));
+    assert_eq!(balances(&store), want);
+    let journal = std::fs::read_to_string(dir.join("journal.jsonl")).unwrap();
+    assert!(journal.contains("\"close_to\":{\"members\""));
+
+    drop(store);
+    let mut store = Store::open(&dir).unwrap();
+    assert_eq!(balances(&store), want);
+    store.rebuild().unwrap();
+    assert_eq!(balances(&store), want);
+    store.verify().unwrap();
+}