Parties, attachment links, statements, reconciliations (store), TIN vault crate

Parties: one directory for vendors, contractors, customers, employees,
members, platforms, agencies, banks, landlords (ledger-core parties.rs).
W-9/W-4 facts without the number (last four only; any nine-digit run in a
party field is refused, Treas. Reg. 301.6109-4). Vendor and customer
records link to parties on replay; core tags every bill, invoice, payment,
and reversal with its counterparty. Journal events party.*,
entry.party_set; payroll lines name the employee party.

MCP: books.add_party, update_party, set_party_roles, set_w9, set_w4,
parties, party, set_entry_party; draft_entry party; run_payroll employee;
show party. Viewer: Parties directory and party pages, search, journal
text, W-9 attention, demo data.

One definition of a party's money (ledger_core::parties::activity) for
MCP and viewer. 1099 amounts count payments from cash and financing
accounts (a member paying for the company counts; a card doesn't; a
prepayment counts when made): vendor_1099_report_with, B-19.

Store: attachment links to any subject, statements, reconciliations
(schema v11), with replay and projection. ledger-vault: encrypted TIN and
W-9 records (ChaCha20-Poly1305, key file outside the books).

Spec-blind tests for parties (core, store, MCP, viewer) and attachments.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX

crates/ledger-core/tests/spec_assets_payroll.rs

@@ -196,6 +196,7 @@ fn pline(
 ) -> PayrollLine {
     PayrollLine {
         employee_name: name.to_string(),
+        employee: None,
         gross_pay: d(gross),
         federal_withholding: d(fed),
         state_withholding: d(state),
@@ -1208,6 +1209,7 @@ fn arb_line() -> impl Strategy<Value = PayrollLine> {
             let z = |(v, keep): (i64, bool)| Decimal::new(if keep { v } else { 0 }, 2);
             PayrollLine {
                 employee_name: "E".to_string(),
+                employee: None,
                 gross_pay: Decimal::new(gross, 2),
                 federal_withholding: z(w[0]),
                 state_withholding: z(w[1]),