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Audit fixes: party money, reconciliations, require policy, K-1 property

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An independent recompute of the real books found no numeric
disagreements; review found 15 defects, all fixed with spec-first
regression tests:

- k1: a prepaid credited straight to capital is property; a member
  paying a vendor through 2100 is cash. Docs and B-13 match.
- parties: a reversal of a reversal counts on its root's side;
  liability-to-liability payments (member pays the card) count as paid.
- viewer: party money uses the server's cash accounts and full calendar
  year; per-party "What for" scales multi-party entries.
- reconciliations: refuse a withdrawn statement before journaling; new
  books.void_statement; reconciled lines can't be un-cleared; one shared
  reconcilable-accounts rule for digest and viewer.
- CPA package includes receipts linked to entries; a file can't be both
  filed on and linked to one entry.
- parties = "require" covers payroll, tax remittance (agency) and
  disposal (buyer); no-party marks follow reversal chains and clear when
  a vendor is tagged.
- derived member shares are frozen to exact amounts when posted, so a
  settings change never re-splits history.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
This commit is contained in:
swaitsandClaude Opus 5.5 committed 2026-10-15 20:16:03 -06:00
1 parent e1b2509c22
commit 8498e6cfab
22 files changed
+1802 -343
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crates/ledger-core/src/k1.rs
+104 -59
View File
@@ -17,18 +17,19 @@
//! 2. contributions_cash + contributions_property = contributions,
//! exactly, per member.
//! 3. Property is what an entry crediting a member's capital account
//! debits to asset accounts that are neither cash (`cash`),
//! receivables, nor prepaid: equipment, a vehicle, software a member
//! hands the company. The rest of a contribution is cash: deposits,
//! and what a member paid for the company (an expense, a debt they
//! took on, e.g. Dr 2100 / Cr capital, or a service paid in advance).
//! A prepaid account is the balance account of a prepaid-expense
//! schedule, or an asset account whose name says "prepaid" (1300
//! Prepaid Expenses before its schedule exists): a member paying the
//! company's service in advance paid cash on its behalf, and it reads
//! the same booked to capital directly or through 2100. Item L
//! property is property the member owned, with its own basis
//! (§723), never cash they spent for the company.
//! debits to asset accounts that are neither cash (`cash`) nor
//! receivables: equipment, a vehicle, software, or the unexpired part
//! of a service contract (AppleCare+, a prepaid subscription) that a
//! member owned and hands the company, each with its own basis
//! (§723). The rest of a contribution is cash: deposits, and what a
//! member paid for the company (an expense booked straight to
//! capital, or a debt they took on, e.g. Dr 2100 / Cr capital). A
//! member who pays a vendor for the company's prepaid service is
//! booked through Due to Shareholders (Dr prepaid / Cr 2100), then
//! converted (Dr 2100 / Cr capital): cash. A prepaid credited
//! straight to capital is a contract they handed over: property.
//! (DECISION, owner, 2026-10-15, after the AppleCare+ contributed
//! with the MacBook read as cash.)
//! 4. Within one entry, the property (at most the members' credits in
//! it) is shared among the members credited in proportion to their
//! credits, to the cent, leftover cents by largest remainder
@@ -52,12 +53,16 @@
//! 1. A joint 1,000.00 contribution (Dr 1000 / Cr 3000 500, Cr 3001
//! 500) reversed the next day: each member 0.00 contributed, 0.00
//! distributed.
//! 2. Members prepay an annual service from joint funds straight to
//! capital (Dr 1300 Prepaid 3,000 / Cr 3000 1,500, Cr 3001 1,500):
//! 1,500.00 cash each, no property.
//! 2. Members pay a vendor ahead for the company's annual service from
//! joint funds, through Due to Shareholders (Dr 1300 Prepaid 3,000 /
//! Cr 2100 3,000), later converted to capital (Dr 2100 3,000 / Cr
//! 3000 1,500, Cr 3001 1,500): 1,500.00 cash each, no property.
//! 3. A joint mixed contribution (Dr 1000 600, Dr 1500 400 / Cr 3000
//! 500, Cr 3001 500): each member 300.00 cash and 200.00 property,
//! whichever member is listed first.
//! 4. Members hand the company a service contract they already owned,
//! straight to capital (Dr 1300 Prepaid 3,000 / Cr 3000 1,500, Cr
//! 3001 1,500): 1,500.00 property each, no cash.
//! ```
use crate::reports::{MemberCapital, members_equity};
@@ -165,18 +170,13 @@ pub fn k1_detail(
let receivables = ledger.role_account(&crate::RECEIVABLES);
let closings = ledger.closing_entry_ids();
let cancelled = crate::reports::cancelled_in_span(ledger, start, end);
let prepaid: Vec<AccountId> = ledger
.schedules()
.filter(|s| s.kind == crate::schedules::ScheduleKind::PrepaidExpense)
.map(|s| s.balance_account)
.collect();
let property_account = |id: AccountId| {
!cash.contains(&id)
&& Some(id) != receivables
&& !prepaid.contains(&id)
&& ledger.chart().get(id).is_some_and(|a| {
a.account_type == AccountType::Asset && !a.name.to_lowercase().contains("prepaid")
})
&& ledger
.chart()
.get(id)
.is_some_and(|a| a.account_type == AccountType::Asset)
};
let sum = |e: &crate::JournalEntry, side: Side, account: AccountId| -> Decimal {
e.lines()
@@ -701,13 +701,13 @@ mod tests {
assert_eq!(split(&bk, &ms), vec![back, back]);
}
/// INVARIANT 3 and SCENARIO 2, by hand: members prepay a 3,000 annual
/// service straight to capital (Dr 1300 Prepaid / Cr 3000 1,500, Cr
/// 3001 1,500): 1,500 cash each, no property, as when routed through
/// 2100. A prepaid-expense schedule's account is prepaid whatever its
/// name.
/// INVARIANT 3, by hand: a contract the members hand over (Dr 1300
/// Prepaid 25 / Cr 3000 12.50, Cr 3001 12.50, the AppleCare+ with the
/// MacBook) is property, 12.50 each. Members paying a 3,000 annual
/// service for the company go through 2100: Dr 1300 / Cr 2100 3,000,
/// then Dr 2100 / Cr 3000 1,500, Cr 3001 1,500: 1,500 cash each.
#[test]
fn a_prepaid_service_paid_by_members_is_cash() {
fn a_contract_handed_over_is_property_a_service_paid_for_is_cash() {
let mut bk = books();
let (prepaid, a, b) = (bk.prepaid, bk.a, bk.b);
post(
@@ -715,45 +715,90 @@ mod tests {
1,
5,
&[
(prepaid, Side::Debit, "3000"),
(prepaid, Side::Debit, "25"),
(a, Side::Credit, "12.50"),
(b, Side::Credit, "12.50"),
],
);
let ms = members(&bk);
let handed = (d("0"), d("12.50"), d("0"));
assert_eq!(split(&bk, &ms), vec![handed, handed]);
let due =
bk.l.add_account(
"2100",
"Due to Members",
AccountType::Liability,
None,
false,
)
.unwrap();
post(
&mut bk.l,
2,
1,
&[(prepaid, Side::Debit, "3000"), (due, Side::Credit, "3000")],
);
post(
&mut bk.l,
2,
2,
&[
(due, Side::Debit, "3000"),
(a, Side::Credit, "1500"),
(b, Side::Credit, "1500"),
],
);
let each = (d("1500"), d("12.50"), d("0"));
assert_eq!(split(&bk, &ms), vec![each, each]);
}
/// SCENARIOS 2 and 4 exactly as the module doc states them: 3,000 of
/// prepaid service through 2100 is 1,500.00 cash each; the same 3,000
/// straight to capital is 1,500.00 property each.
#[test]
fn scenarios_2_and_4_prepaid_through_2100_is_cash_straight_to_capital_is_property() {
let mut bk = books();
let (prepaid, a, b) = (bk.prepaid, bk.a, bk.b);
let due =
bk.l.add_account(
"2100",
"Due to Shareholders",
AccountType::Liability,
None,
false,
)
.unwrap();
post(
&mut bk.l,
1,
5,
&[(prepaid, Side::Debit, "3000"), (due, Side::Credit, "3000")],
);
post(
&mut bk.l,
1,
6,
&[
(due, Side::Debit, "3000"),
(a, Side::Credit, "1500"),
(b, Side::Credit, "1500"),
],
);
let ms = members(&bk);
let each = (d("1500"), d("0"), d("0"));
assert_eq!(split(&bk, &ms), vec![each, each]);
// An account named otherwise, backing a prepaid schedule.
let ins =
bk.l.add_account(
"1310",
"Insurance paid ahead",
AccountType::Asset,
None,
false,
)
.unwrap();
let exp =
bk.l.add_account("6300", "Insurance", AccountType::Expense, None, false)
.unwrap();
let cash = (d("1500"), d("0"), d("0"));
assert_eq!(split(&bk, &ms), vec![cash, cash]);
post(
&mut bk.l,
2,
1,
&[(ins, Side::Debit, "1200"), (a, Side::Credit, "1200")],
&[
(prepaid, Side::Debit, "3000"),
(a, Side::Credit, "1500"),
(b, Side::Credit, "1500"),
],
);
assert_eq!(split(&bk, &ms)[0].1, d("1200"), "no schedule yet: property");
bk.l.register_schedule(crate::schedules::NewSchedule {
description: "2026 insurance".into(),
kind: crate::schedules::ScheduleKind::PrepaidExpense,
total: Money::new(d("1200"), Currency::USD),
start: NaiveDate::from_ymd_opt(2026, 2, 1).unwrap(),
months: 12,
balance_account: ins,
pl_account: exp,
})
.unwrap();
assert_eq!(split(&bk, &ms)[0], (d("2700"), d("0"), d("0")));
let both = (d("1500"), d("1500"), d("0"));
assert_eq!(split(&bk, &ms), vec![both, both]);
}
/// INVARIANT 4 and SCENARIO 3, by hand: Dr 1000 600, Dr 1500 400 /