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-store/src/schema.rs

@@ -5,7 +5,7 @@
 //! is the current version.
 
 /// Current schema version.
-pub const SCHEMA_VERSION: u32 = 10;
+pub const SCHEMA_VERSION: u32 = 11;
 
 /// Migrations, in order. `MIGRATIONS[i]` migrates from version `i` to `i+1`.
 pub const MIGRATIONS: &[&str] = &[
@@ -227,5 +227,44 @@ CREATE TABLE IF NOT EXISTS asset_tags_log(
 -- (TEXT, exact decimal, never REAL).
 ALTER TABLE assets ADD COLUMN tax_rule TEXT;
 ALTER TABLE assets ADD COLUMN contributor_basis TEXT;
+"#,
+    r#"
+-- v11: attachments link to any subject (docs/parties-and-attachments.md):
+-- entries beyond the first, accounts, assets, parties, invoices, bills,
+-- periods, payroll runs, schedules, reconciliations, the company. Bank and
+-- card statements carry their account, period, and balances; a
+-- reconciliation records the statement, its balance, and the lines it
+-- cleared. Amounts are TEXT, exact decimal.
+CREATE TABLE IF NOT EXISTS attachment_links(
+  attachment_id INTEGER NOT NULL,
+  subject_kind TEXT NOT NULL,
+  subject_id INTEGER NOT NULL,
+  PRIMARY KEY(attachment_id, subject_kind, subject_id)
+);
+CREATE INDEX IF NOT EXISTS idx_attachment_links_subject ON attachment_links(subject_kind, subject_id);
+-- Payroll lines name their employee party (Ledger PayrollLine.employee).
+ALTER TABLE payroll_lines ADD COLUMN employee_id INTEGER;
+CREATE TABLE IF NOT EXISTS statements(
+  attachment_id INTEGER PRIMARY KEY,
+  account_id INTEGER NOT NULL,
+  period_start TEXT NOT NULL,
+  period_end TEXT NOT NULL,
+  opening_balance TEXT NOT NULL,
+  closing_balance TEXT NOT NULL
+);
+CREATE TABLE IF NOT EXISTS reconciliations(
+  id INTEGER PRIMARY KEY,
+  account_id INTEGER NOT NULL,
+  statement_date TEXT NOT NULL,
+  statement_balance TEXT NOT NULL,
+  attachment_id INTEGER NOT NULL,
+  voided_reason TEXT NULL
+);
+CREATE TABLE IF NOT EXISTS reconciliation_lines(
+  reconciliation_id INTEGER NOT NULL,
+  entry_id INTEGER NOT NULL,
+  line_index INTEGER NOT NULL,
+  PRIMARY KEY(reconciliation_id, entry_id, line_index)
+);
 "#,
 ];