Attachments, statements, reconciliations, TIN vault, counterparty policy

MCP: books.link_attachment, unlink_attachment, attachments; link_to on
attach_receipt and file_document; record_statement, statements;
books.reconcile previews and, confirmed against a recorded statement,
records the reconciliation; void_reconciliation, reconciliations;
import_bank_csv links its source file; digest lists unreconciled
accounts.

TIN vault: books.set_w9 takes the TIN and the form into the encrypted
vault (last four in the books); books.vendor_1099 include_tins and
save_csv_to for the CPA's copy; books.get_w9; books.purge_tin. A leak
test scans every tool output, the journal, the database, and the blobs.

[books] parties = off | suggest | require (default suggest): every
preview names the entry's party or suggests likely ones; require refuses
to post until it names one or is marked as having none (entry.no_party).

Viewer: documents on every subject page; statements and reconciliation
history per account; reconciliation pages; reconcile and
no-counterparty attention items; party money by period (paid out,
received in, net, what for, by month); Needs attention gets its own
full-width section.

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

crates/ledger-cli/src/main.rs

@@ -316,6 +316,12 @@ receipt_threshold = "25.00"
 # ("Wanderland Labs LLC" -> WL); 1 to 8 letters or digits.
 # asset_tag_prefix = "WL"
 
+# Whether entries name their counterparty (the party paid or paid by):
+# "suggest" (the default) has the agent propose one when an entry has none;
+# "require" refuses to post until it names one or is marked as having none
+# (a transfer between your own accounts); "off" never mentions it.
+# parties = "suggest"
+
 # Which accounts invoices, bills, payroll, and closes post to (receivables,
 # payables, revenue, payroll, retained earnings) is not set here: those
 # roles are part of the books, journaled with books.assign_role and listed