P3: party totals by what moved the money, once (defects 14, 11, 24)
Each party's part of an entry is signed as its own account would show it, with a direction and its cash and in-kind amounts; a reversal is its original negated. Totals on a cash or all basis: for a member, all equals the members' equity statement and cash the K-1's cash. Money is cash, cards and the financing accounts, and a liability credit never pays its own creditor (creditor_of), so accruals and declared distributions count once. tin_last4 from the TIN or W-9 facts. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
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# P3 defect 24 (found in design; wanderbooks plan/served.md P3 "Settled in
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# design"): party totals treated every liability but payables and payroll
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# as money, so an accrual through another liability counted when it was
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# booked and again when it was settled. Regression test: ledger-core
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# tests/spec_party_totals.rs
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# defect24_an_accrual_through_another_liability_counts_once. The shape:
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# bookspec/README.md.
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id = "p3-party-accrual-counts-once"
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title = "An accrual through a liability that isn't money counts once, when it is settled"
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rule = """
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Money is cash, the company's cards, the members' financing and loans.
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Every other liability (accrued expenses, deferred revenue) is a promise:
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an entry through it moves nothing with the party until it is settled in
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money.
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"""
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status = "CHOICE"
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sources = [
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"Helvering v. Price, 309 U.S. 409, 412-413 (1940): a promise to pay is not payment (wanderbooks docs/spec/sources/helvering-v-price-1940.md)",
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"DECISION (owner, 2026-10-20): money is cash, cards, the members' financing and loans (wanderbooks rules.md B-35 item 5)",
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]
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tags = ["parties", "accruals", "deferred-revenue", "money"]
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[setup]
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currency = "USD"
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fiscal_year_start = "01-01"
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basis = "accrual"
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rounding = "half-even"
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cash_accounts = ["1000"]
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financing_accounts = ["2100"]
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[[setup.accounts]]
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code = "1000"
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name = "Checking"
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type = "asset"
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[[setup.accounts]]
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code = "2100"
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name = "Due to Members"
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type = "liability"
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[[setup.accounts]]
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code = "2200"
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name = "Accrued Expenses"
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type = "liability"
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[[setup.accounts]]
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code = "2400"
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name = "Deferred Revenue"
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type = "liability"
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[[setup.accounts]]
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code = "4000"
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name = "Revenue"
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type = "revenue"
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[[setup.accounts]]
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code = "6050"
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name = "Domain & Hosting"
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type = "expense"
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[[setup.parties]]
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name = "Northwind Filings"
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roles = ["vendor"]
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[[setup.parties]]
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name = "Riley Chen"
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roles = ["customer"]
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[[events]]
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date = "2026-03-31"
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description = "Hosting accrued"
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parties = [{ party = "Northwind Filings" }]
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lines = [
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{ account = "6050", side = "debit", amount = "300.00" },
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{ account = "2200", side = "credit", amount = "300.00" },
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]
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[[events]]
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date = "2026-04-15"
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description = "Hosting paid"
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parties = [{ party = "Northwind Filings" }]
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lines = [
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{ account = "2200", side = "debit", amount = "300.00" },
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{ account = "1000", side = "credit", amount = "300.00" },
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]
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[[events]]
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date = "2026-01-02"
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description = "A year paid ahead"
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parties = [{ party = "Riley Chen" }]
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lines = [
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{ account = "1000", side = "debit", amount = "1200.00" },
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{ account = "2400", side = "credit", amount = "1200.00" },
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]
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[[events]]
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date = "2026-01-31"
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description = "January earned"
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parties = [{ party = "Riley Chen" }]
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lines = [
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{ account = "2400", side = "debit", amount = "100.00" },
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{ account = "4000", side = "credit", amount = "100.00" },
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]
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[[expect]]
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query = "party_part"
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entry = 1
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party = "Northwind Filings"
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values = { resolved = "300.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
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# Before P3: 600.00.
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[[expect]]
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query = "party_totals"
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party = "Northwind Filings"
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basis = "all"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { paid = "300.00", received = "0.00" }
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[[expect]]
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query = "party_part"
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entry = 4
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party = "Riley Chen"
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values = { resolved = "100.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
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# Before P3: 1,300.00.
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[[expect]]
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query = "party_totals"
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party = "Riley Chen"
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basis = "all"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { paid = "0.00", received = "1200.00" }
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@@ -0,0 +1,200 @@
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# P3 defect 24 in a member's entry (found in review, 2026-10-21): a
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# distribution declared to a liability that isn't money counted as paid
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# when declared and again when paid. A distribution's cash is the money it
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# paid, its in kind the property it gave; the rest is still owed. Regression
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# tests: ledger-core tests/spec_party_totals.rs
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# defect24_a_distribution_declared_to_a_payable_counts_once_when_paid and
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# a_distribution_of_money_and_depreciated_property_splits_by_what_moved.
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# The shape: bookspec/README.md.
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id = "p3-party-distribution-still-owed"
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title = "A distribution counts the money it paid and the property it gave; what is still owed counts when paid"
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rule = """
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An entry naming only members that moves their capital counts what moved
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it. Of a distribution, the cash is the money it paid (through the cash
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accounts, a card, the members' financing or a loan), the in kind the
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property it gave up (at what the books carried it), and the rest, credited
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to a liability that isn't money for the entry (distributions payable, or
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what the members are owed when they are named its creditors), is a
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promise: it counts nothing until it is paid, then once, as paid. The
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statement of members' equity counts a distribution when it is declared,
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so party totals catch up with it when it is paid.
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"""
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status = "AUTHORITY"
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sources = [
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"Helvering v. Price, 309 U.S. 409, 412-413 (1940): a promise to pay is not payment (wanderbooks docs/spec/sources/helvering-v-price-1940.md)",
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"Treas. Reg. §1.704-1(b)(2)(iv)(b)(4)-(5): a partner's capital account falls by the money and the property distributed (docs/spec/sources/irs-capital-accounts.md)",
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"DECISION (owner, 2026-10-20): a member's entry counts what moved their capital; money is cash, cards, the members' financing and loans (rules.md B-35)",
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]
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tags = ["parties", "members", "distributions", "promises", "in-kind", "money"]
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[setup]
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currency = "USD"
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fiscal_year_start = "01-01"
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basis = "accrual"
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rounding = "half-even"
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cash_accounts = ["1000"]
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[[setup.accounts]]
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code = "1000"
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name = "Checking"
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type = "asset"
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[[setup.accounts]]
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code = "1500"
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name = "Equipment"
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type = "asset"
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[[setup.accounts]]
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code = "1510"
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name = "Accumulated Depreciation — Equipment"
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type = "asset"
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[[setup.accounts]]
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code = "2150"
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name = "Distributions Payable"
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type = "liability"
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[[setup.accounts]]
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code = "3000"
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name = "Capital — Tobin Harlow"
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type = "equity"
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[[setup.accounts]]
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code = "3001"
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name = "Capital — Morgan Ellis"
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type = "equity"
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[[setup.accounts]]
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code = "3100"
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name = "Distributions — Tobin Harlow"
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type = "equity"
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[[setup.parties]]
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name = "Tobin Harlow"
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roles = ["member"]
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[[setup.parties]]
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name = "Morgan Ellis"
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roles = ["member"]
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[[setup.members]]
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name = "Tobin Harlow"
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share = "0.5"
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capital_account = "3000"
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distributions_account = "3100"
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[[setup.members]]
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name = "Morgan Ellis"
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share = "0.5"
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capital_account = "3001"
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# 1. A distribution declared to Tobin: still owed, counts nothing.
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[[events]]
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date = "2026-06-30"
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description = "Distribution declared"
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parties = [{ party = "Tobin Harlow" }]
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lines = [
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{ account = "3100", side = "debit", amount = "200.00" },
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{ account = "2150", side = "credit", amount = "200.00" },
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]
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# 2. It is paid: paid, money, once.
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[[events]]
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date = "2026-07-15"
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description = "Distribution paid"
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parties = [{ party = "Tobin Harlow" }]
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lines = [
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{ account = "2150", side = "debit", amount = "200.00" },
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{ account = "1000", side = "credit", amount = "200.00" },
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]
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# 3. Declared and partly paid at once: the money now, the rest when paid.
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[[events]]
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date = "2026-08-31"
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description = "Distribution, part paid"
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parties = [{ party = "Tobin Harlow" }]
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lines = [
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{ account = "3100", side = "debit", amount = "300.00" },
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{ account = "1000", side = "credit", amount = "100.00" },
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{ account = "2150", side = "credit", amount = "200.00" },
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]
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# 4. Equipment carried at 1,000.00 less 300.00 depreciated, with 100.00 in
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# cash, distributed to Morgan: 100.00 cash, 700.00 in kind.
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[[events]]
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date = "2026-09-01"
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description = "Equipment and cash distributed"
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parties = [{ party = "Morgan Ellis" }]
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lines = [
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{ account = "3001", side = "debit", amount = "800.00" },
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{ account = "1510", side = "debit", amount = "300.00" },
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{ account = "1500", side = "credit", amount = "1000.00" },
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{ account = "1000", side = "credit", amount = "100.00" },
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]
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[[expect]]
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query = "party_part"
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entry = 1
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party = "Tobin Harlow"
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values = { resolved = "200.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
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[[expect]]
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query = "party_part"
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entry = 3
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party = "Tobin Harlow"
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values = { resolved = "300.00", direction = "paid", cash = "100.00", in_kind = "0.00" }
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[[expect]]
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query = "party_part"
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entry = 4
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party = "Morgan Ellis"
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values = { resolved = "800.00", direction = "paid", cash = "100.00", in_kind = "700.00" }
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# Before the review: 700.00 (event 1's 200.00 and the 200.00 still owed
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# on event 3 counted as paid, and event 2 paid the first again).
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[[expect]]
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query = "party_totals"
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party = "Tobin Harlow"
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basis = "cash"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { paid = "300.00", received = "0.00" }
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# Through June: declared, not yet paid. The statement counts it already.
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[[expect]]
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query = "party_totals"
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party = "Tobin Harlow"
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basis = "all"
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from = "2026-01-01"
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to = "2026-06-30"
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values = { paid = "0.00", received = "0.00" }
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[[expect]]
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query = "members_equity"
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from = "2026-01-01"
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to = "2026-06-30"
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values = { "Tobin Harlow.contributions" = "0.00", "Tobin Harlow.distributions" = "200.00" }
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# Before the review: 0.00 cash, 800.00 in kind.
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[[expect]]
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query = "party_totals"
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party = "Morgan Ellis"
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basis = "cash"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { paid = "100.00", received = "0.00" }
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[[expect]]
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query = "party_totals"
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party = "Morgan Ellis"
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basis = "all"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { paid = "800.00", received = "0.00" }
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[[expect]]
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query = "members_equity"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { "Morgan Ellis.contributions" = "0.00", "Morgan Ellis.distributions" = "800.00" }
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@@ -0,0 +1,92 @@
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# P3 defect 24 and the card rule (found in review, 2026-10-21): the
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# company's cards are the liabilities whose names say "card", so a gift
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# card the company sold (deferred revenue) read as money: received when
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# sold and again when redeemed. Regression
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# test: ledger-core tests/spec_party_totals.rs
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# defect24_a_gift_card_sold_is_received_once.
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# The shape: bookspec/README.md.
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id = "p3-party-gift-card-is-a-promise"
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title = "A gift card the company sold is a promise, not a card it pays with"
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rule = """
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The company's cards are liability accounts whose names say "card", but not
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"gift card": gift cards the company sold are revenue it owes its customers
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in service (deferred revenue), a promise. Selling one is money received
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from the buyer; redeeming it moves no money and counts nothing.
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"""
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status = "CONVENTION"
|
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sources = [
|
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"DECISION (owner, 2026-10-20): money is cash, cards, the members' financing and loans; every other liability is a promise, counted when settled (wanderbooks rules.md B-35 item 5)",
|
||||
"Helvering v. Price, 309 U.S. 409, 412-413 (1940): a promise to pay is not payment (docs/spec/sources/helvering-v-price-1940.md)",
|
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]
|
||||
tags = ["parties", "cards", "deferred-revenue", "money"]
|
||||
|
||||
[setup]
|
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currency = "USD"
|
||||
fiscal_year_start = "01-01"
|
||||
basis = "accrual"
|
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rounding = "half-even"
|
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cash_accounts = ["1000"]
|
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|
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[[setup.accounts]]
|
||||
code = "1000"
|
||||
name = "Checking"
|
||||
type = "asset"
|
||||
|
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[[setup.accounts]]
|
||||
code = "2050"
|
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name = "Business Card"
|
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type = "liability"
|
||||
|
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[[setup.accounts]]
|
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code = "2410"
|
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name = "Gift Card Liability"
|
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type = "liability"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "4000"
|
||||
name = "Revenue"
|
||||
type = "revenue"
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Riley Chen"
|
||||
roles = ["customer"]
|
||||
|
||||
[[events]]
|
||||
date = "2026-03-01"
|
||||
description = "Gift card sold"
|
||||
parties = [{ party = "Riley Chen" }]
|
||||
lines = [
|
||||
{ account = "1000", side = "debit", amount = "100.00" },
|
||||
{ account = "2410", side = "credit", amount = "100.00" },
|
||||
]
|
||||
|
||||
[[events]]
|
||||
date = "2026-03-05"
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||||
description = "Gift card redeemed"
|
||||
parties = [{ party = "Riley Chen" }]
|
||||
lines = [
|
||||
{ account = "2410", side = "debit", amount = "100.00" },
|
||||
{ account = "4000", side = "credit", amount = "100.00" },
|
||||
]
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 1
|
||||
party = "Riley Chen"
|
||||
values = { resolved = "-100.00", direction = "received", cash = "-100.00", in_kind = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 2
|
||||
party = "Riley Chen"
|
||||
values = { resolved = "100.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
|
||||
|
||||
# Before the review: 200.00.
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Riley Chen"
|
||||
basis = "all"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "0.00", received = "100.00" }
|
||||
@@ -0,0 +1,219 @@
|
||||
# P3 defect 14, settled in design (wanderbooks plan/served.md P3): party
|
||||
# totals count a member's entry by what moved their capital, so basis all
|
||||
# is the statement of members' equity and basis cash means what it means
|
||||
# on the K-1 worksheet. Regression tests: ledger-core
|
||||
# tests/spec_party_totals.rs a_members_mixed_entry_splits_as_the_k1_does,
|
||||
# basis_all_is_the_members_equity_statement_and_cash_the_k1s, and the
|
||||
# property member_totals_are_the_members_equity_statement. The shape:
|
||||
# bookspec/README.md.
|
||||
|
||||
id = "p3-party-members-equity-and-k1"
|
||||
title = "A member's totals are their capital account: basis all the statement of members' equity, basis cash the K-1's cash"
|
||||
rule = """
|
||||
An entry naming only members that moves their equity counts what moved
|
||||
their capital: a contribution received, a distribution paid. The
|
||||
property in it (asset accounts that are neither cash nor receivables) is
|
||||
in kind, shared among the members in proportion to their parts, to the
|
||||
cent, leftover cents by largest remainder, ties to the member listed
|
||||
first; the rest is cash, as the K-1 worksheet counts it: money, or what a
|
||||
member paid for the company (an expense booked straight to capital, a
|
||||
debt to them converted to capital).
|
||||
"""
|
||||
status = "CHOICE"
|
||||
sources = [
|
||||
"Treas. Reg. §1.704-1(b)(2)(iv)(b)(1)-(2), (c)(1): money and property contributed; a partnership liability a partner pays is money contributed (wanderbooks docs/spec/sources/irs-capital-accounts.md)",
|
||||
"Partner's Instructions for Schedule K-1 (Form 1065), Item L: the capital contributed during the year (docs/spec/sources/irs-capital-accounts.md)",
|
||||
"DECISION (owner, 2026-10-15): what a member paid for the company is cash on the K-1 (wanderbooks ledger-core k1 INVARIANT 3); DECISION (owner, 2026-10-20): a member's entry counts what moved their capital (rules.md B-35)",
|
||||
]
|
||||
tags = ["parties", "members", "k1", "members-equity", "in-kind", "rounding"]
|
||||
|
||||
[setup]
|
||||
currency = "USD"
|
||||
fiscal_year_start = "01-01"
|
||||
basis = "accrual"
|
||||
rounding = "largest-remainder"
|
||||
cash_accounts = ["1000"]
|
||||
financing_accounts = ["2100"]
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "1000"
|
||||
name = "Checking"
|
||||
type = "asset"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "1500"
|
||||
name = "Equipment"
|
||||
type = "asset"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "2100"
|
||||
name = "Due to Members"
|
||||
type = "liability"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "3000"
|
||||
name = "Capital — Tobin Harlow"
|
||||
type = "equity"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "3001"
|
||||
name = "Capital — Morgan Ellis"
|
||||
type = "equity"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "6050"
|
||||
name = "Domain & Hosting"
|
||||
type = "expense"
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Tobin Harlow"
|
||||
roles = ["member"]
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Morgan Ellis"
|
||||
roles = ["member"]
|
||||
|
||||
[[setup.members]]
|
||||
name = "Tobin Harlow"
|
||||
share = "0.5"
|
||||
capital_account = "3000"
|
||||
|
||||
[[setup.members]]
|
||||
name = "Morgan Ellis"
|
||||
share = "0.5"
|
||||
capital_account = "3001"
|
||||
|
||||
# 1. A joint contribution of cash and property (the K-1 worksheet's
|
||||
# SCENARIO 3): 500.00 each, of it 300.00 cash and 200.00 in kind.
|
||||
[[events]]
|
||||
date = "2026-02-01"
|
||||
description = "Joint contribution, cash and equipment"
|
||||
parties = [{ party = "Morgan Ellis" }, { party = "Tobin Harlow" }]
|
||||
lines = [
|
||||
{ account = "1000", side = "debit", amount = "600.00" },
|
||||
{ account = "1500", side = "debit", amount = "400.00" },
|
||||
{ account = "3000", side = "credit", amount = "500.00" },
|
||||
{ account = "3001", side = "credit", amount = "500.00" },
|
||||
]
|
||||
|
||||
# 2. One cent of property shared by two equal parts: the cent goes to the
|
||||
# member listed first in the company's members (Tobin), whatever the
|
||||
# order the entry names them in.
|
||||
[[events]]
|
||||
date = "2026-02-02"
|
||||
description = "A cent of property"
|
||||
parties = [{ party = "Morgan Ellis" }, { party = "Tobin Harlow" }]
|
||||
lines = [
|
||||
{ account = "1000", side = "debit", amount = "0.99" },
|
||||
{ account = "1500", side = "debit", amount = "0.01" },
|
||||
{ account = "3000", side = "credit", amount = "0.50" },
|
||||
{ account = "3001", side = "credit", amount = "0.50" },
|
||||
]
|
||||
|
||||
# 3. An expense Morgan paid, booked straight to capital: cash.
|
||||
[[events]]
|
||||
date = "2026-02-03"
|
||||
description = "Hosting Morgan paid"
|
||||
parties = [{ party = "Morgan Ellis" }]
|
||||
lines = [
|
||||
{ account = "6050", side = "debit", amount = "50.00" },
|
||||
{ account = "3001", side = "credit", amount = "50.00" },
|
||||
]
|
||||
|
||||
# 4. What the company owed Tobin, converted to capital: cash.
|
||||
[[events]]
|
||||
date = "2026-02-04"
|
||||
description = "Advance converted"
|
||||
parties = [{ party = "Tobin Harlow" }]
|
||||
lines = [
|
||||
{ account = "2100", side = "debit", amount = "70.00" },
|
||||
{ account = "3000", side = "credit", amount = "70.00" },
|
||||
]
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 1
|
||||
party = "Tobin Harlow"
|
||||
values = { resolved = "-500.00", direction = "received", cash = "-300.00", in_kind = "-200.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 2
|
||||
party = "Tobin Harlow"
|
||||
values = { resolved = "-0.50", direction = "received", cash = "-0.49", in_kind = "-0.01" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 2
|
||||
party = "Morgan Ellis"
|
||||
values = { resolved = "-0.50", direction = "received", cash = "-0.50", in_kind = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 3
|
||||
party = "Morgan Ellis"
|
||||
values = { resolved = "-50.00", direction = "received", cash = "-50.00", in_kind = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 4
|
||||
party = "Tobin Harlow"
|
||||
values = { resolved = "-70.00", direction = "received", cash = "-70.00", in_kind = "0.00" }
|
||||
|
||||
# Tobin: cash 300.00 + 0.49 + 70.00; in kind 200.00 + 0.01.
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Tobin Harlow"
|
||||
basis = "cash"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "0.00", received = "370.49" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Tobin Harlow"
|
||||
basis = "all"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "0.00", received = "570.50" }
|
||||
|
||||
# Morgan: cash 300.00 + 0.50 + 50.00; in kind 200.00.
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Morgan Ellis"
|
||||
basis = "cash"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "0.00", received = "350.50" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Morgan Ellis"
|
||||
basis = "all"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "0.00", received = "550.50" }
|
||||
|
||||
[[expect]]
|
||||
query = "members_equity"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { "Tobin Harlow.contributions" = "570.50", "Tobin Harlow.distributions" = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "members_equity"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { "Morgan Ellis.contributions" = "550.50", "Morgan Ellis.distributions" = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "k1"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { "Tobin Harlow.contributions_cash" = "370.49", "Tobin Harlow.contributions_property" = "200.01" }
|
||||
|
||||
[[expect]]
|
||||
query = "k1"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { "Morgan Ellis.contributions_cash" = "350.50", "Morgan Ellis.contributions_property" = "200.00" }
|
||||
@@ -0,0 +1,240 @@
|
||||
# P3 defect 24 and wanderbooks rules.md B-35 item 6: a credit to a
|
||||
# liability the company owes a party itself never counts as paying that
|
||||
# party. Regression test: ledger-core tests/spec_party_totals.rs
|
||||
# defect24_a_credit_to_a_partys_own_liability_never_pays_it. The shape:
|
||||
# bookspec/README.md.
|
||||
|
||||
id = "p3-party-own-liability-never-pays"
|
||||
title = "A credit to what the company owes a party itself never pays it"
|
||||
rule = """
|
||||
A party may be named the creditor of the liabilities the company owes it
|
||||
itself: a card's issuer, a loan's lender, each member for what the
|
||||
members advanced. For an entry naming it, a credit to one is a promise,
|
||||
not a payment: a fee on the issuer's own card, equipment bought on the
|
||||
seller's own note, a distribution credited to what the members are owed.
|
||||
It counts when it is paid. Property a member contributes subject to a
|
||||
loan counts at its value net of the loan, in kind.
|
||||
"""
|
||||
status = "AUTHORITY"
|
||||
sources = [
|
||||
"Helvering v. Price, 309 U.S. 409, 412-413 (1940): a promise to pay, even a secured one, is not payment (wanderbooks docs/spec/sources/helvering-v-price-1940.md)",
|
||||
"Treas. Reg. §1.704-1(b)(2)(iv)(b)(2): property contributed, net of liabilities the partnership takes it subject to (docs/spec/sources/irs-capital-accounts.md)",
|
||||
"DECISION (owner, 2026-10-20): a liability credit never counts as paying that liability's own creditor (rules.md B-35)",
|
||||
]
|
||||
tags = ["parties", "creditors", "cards", "notes", "distributions", "members"]
|
||||
|
||||
[setup]
|
||||
currency = "USD"
|
||||
fiscal_year_start = "01-01"
|
||||
basis = "accrual"
|
||||
rounding = "half-even"
|
||||
cash_accounts = ["1000"]
|
||||
financing_accounts = ["2100", "2500"]
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "1000"
|
||||
name = "Checking"
|
||||
type = "asset"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "1500"
|
||||
name = "Equipment"
|
||||
type = "asset"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "2050"
|
||||
name = "Business Card"
|
||||
type = "liability"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "2100"
|
||||
name = "Due to Members"
|
||||
type = "liability"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "2500"
|
||||
name = "Note Payable"
|
||||
type = "liability"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "3000"
|
||||
name = "Capital — Tobin Harlow"
|
||||
type = "equity"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "3001"
|
||||
name = "Capital — Morgan Ellis"
|
||||
type = "equity"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "6400"
|
||||
name = "Bank Fees"
|
||||
type = "expense"
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Harbor Bank"
|
||||
roles = ["financial_institution"]
|
||||
creditor_of = ["2050"]
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Lakeside Supply"
|
||||
roles = []
|
||||
creditor_of = ["2500"]
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Tobin Harlow"
|
||||
roles = ["member"]
|
||||
creditor_of = ["2100"]
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Morgan Ellis"
|
||||
roles = ["member"]
|
||||
creditor_of = ["2100"]
|
||||
|
||||
[[setup.members]]
|
||||
name = "Tobin Harlow"
|
||||
share = "0.5"
|
||||
capital_account = "3000"
|
||||
|
||||
[[setup.members]]
|
||||
name = "Morgan Ellis"
|
||||
share = "0.5"
|
||||
capital_account = "3001"
|
||||
|
||||
# 1. The issuer's fee on its own card: neither.
|
||||
[[events]]
|
||||
date = "2026-05-01"
|
||||
description = "Card fee"
|
||||
parties = [{ party = "Harbor Bank" }]
|
||||
lines = [
|
||||
{ account = "6400", side = "debit", amount = "25.00" },
|
||||
{ account = "2050", side = "credit", amount = "25.00" },
|
||||
]
|
||||
|
||||
# 2. The card paid off: paid to the issuer.
|
||||
[[events]]
|
||||
date = "2026-05-20"
|
||||
description = "Card payment"
|
||||
parties = [{ party = "Harbor Bank" }]
|
||||
lines = [
|
||||
{ account = "2050", side = "debit", amount = "125.00" },
|
||||
{ account = "1000", side = "credit", amount = "125.00" },
|
||||
]
|
||||
|
||||
# 3. A distribution to Tobin credited to what the members are owed:
|
||||
# still owed, counts as nothing.
|
||||
[[events]]
|
||||
date = "2026-06-30"
|
||||
description = "Distribution declared"
|
||||
parties = [{ party = "Tobin Harlow" }]
|
||||
lines = [
|
||||
{ account = "3000", side = "debit", amount = "200.00" },
|
||||
{ account = "2100", side = "credit", amount = "200.00" },
|
||||
]
|
||||
|
||||
# 4. It is paid: paid, money.
|
||||
[[events]]
|
||||
date = "2026-07-15"
|
||||
description = "Distribution paid"
|
||||
parties = [{ party = "Tobin Harlow" }]
|
||||
lines = [
|
||||
{ account = "2100", side = "debit", amount = "200.00" },
|
||||
{ account = "1000", side = "credit", amount = "200.00" },
|
||||
]
|
||||
|
||||
# 5. Equipment on the seller's own note: neither.
|
||||
[[events]]
|
||||
date = "2026-08-01"
|
||||
description = "Equipment on a note"
|
||||
parties = [{ party = "Lakeside Supply" }]
|
||||
lines = [
|
||||
{ account = "1500", side = "debit", amount = "900.00" },
|
||||
{ account = "2500", side = "credit", amount = "900.00" },
|
||||
]
|
||||
|
||||
# 6. A payment on the note: paid.
|
||||
[[events]]
|
||||
date = "2026-09-01"
|
||||
description = "Note payment"
|
||||
parties = [{ party = "Lakeside Supply" }]
|
||||
lines = [
|
||||
{ account = "2500", side = "debit", amount = "300.00" },
|
||||
{ account = "1000", side = "credit", amount = "300.00" },
|
||||
]
|
||||
|
||||
# 7. Equipment worth 1,000.00 Morgan contributes subject to 200.00 owed
|
||||
# on the note: 800.00 received, in kind (before P3: "paid 200.00").
|
||||
[[events]]
|
||||
date = "2026-09-15"
|
||||
description = "Equipment contributed with its loan"
|
||||
parties = [{ party = "Morgan Ellis" }]
|
||||
lines = [
|
||||
{ account = "1500", side = "debit", amount = "1000.00" },
|
||||
{ account = "2500", side = "credit", amount = "200.00" },
|
||||
{ account = "3001", side = "credit", amount = "800.00" },
|
||||
]
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 1
|
||||
party = "Harbor Bank"
|
||||
values = { resolved = "-25.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
|
||||
|
||||
# Before naming the issuer the card's creditor: 150.00.
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Harbor Bank"
|
||||
basis = "all"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "125.00", received = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 3
|
||||
party = "Tobin Harlow"
|
||||
values = { resolved = "200.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Tobin Harlow"
|
||||
basis = "all"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "200.00", received = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 5
|
||||
party = "Lakeside Supply"
|
||||
values = { resolved = "-900.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Lakeside Supply"
|
||||
basis = "all"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "300.00", received = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 7
|
||||
party = "Morgan Ellis"
|
||||
values = { resolved = "-800.00", direction = "received", cash = "0.00", in_kind = "-800.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Morgan Ellis"
|
||||
basis = "cash"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "0.00", received = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Morgan Ellis"
|
||||
basis = "all"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "0.00", received = "800.00" }
|
||||
@@ -0,0 +1,99 @@
|
||||
# P3 defect 14, the second bug found in design (wanderbooks P3 brief
|
||||
# §1.4): a member pays the card from their own funds; reversing it read
|
||||
# as a second payment. Regression test: ledger-core
|
||||
# tests/spec_party_totals.rs
|
||||
# defect14_a_reversed_member_card_payment_nets_to_zero. The shape:
|
||||
# bookspec/README.md (`after = N` asks a query after event N).
|
||||
|
||||
id = "p3-party-reversed-card-payment"
|
||||
title = "A reversed payment of one liability by another nets to zero"
|
||||
rule = """
|
||||
A reversal's part for each party is its original's negated, never read
|
||||
from the reversal's own lines. A member paying the company's card from
|
||||
their own funds (Dr card / Cr due to members), tagged with the card's
|
||||
issuer, is paid to the issuer; its reversal takes that back, so the pair
|
||||
nets to zero; reversing the reversal pays it again.
|
||||
"""
|
||||
status = "AUTHORITY"
|
||||
sources = [
|
||||
"Pacioli, Summa (1494), Geijsbeek tr.: a mistake is corrected by the opposite entry (wanderbooks docs/spec/sources/pacioli-1494.md, rules.md B-9)",
|
||||
]
|
||||
tags = ["parties", "reversals", "liabilities"]
|
||||
|
||||
[setup]
|
||||
currency = "USD"
|
||||
fiscal_year_start = "01-01"
|
||||
basis = "accrual"
|
||||
rounding = "half-even"
|
||||
cash_accounts = ["1000"]
|
||||
financing_accounts = ["2100"]
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "1000"
|
||||
name = "Checking"
|
||||
type = "asset"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "2050"
|
||||
name = "Business Card"
|
||||
type = "liability"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "2100"
|
||||
name = "Due to Members"
|
||||
type = "liability"
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Harbor Bank"
|
||||
roles = ["financial_institution"]
|
||||
|
||||
[[events]]
|
||||
date = "2026-06-01"
|
||||
description = "A member pays the card from their own funds"
|
||||
parties = [{ party = "Harbor Bank" }]
|
||||
lines = [
|
||||
{ account = "2050", side = "debit", amount = "100.00" },
|
||||
{ account = "2100", side = "credit", amount = "100.00" },
|
||||
]
|
||||
|
||||
[[events]]
|
||||
date = "2026-06-02"
|
||||
description = "Reversed"
|
||||
reverses = 1
|
||||
|
||||
[[events]]
|
||||
date = "2026-06-03"
|
||||
description = "The reversal reversed"
|
||||
reverses = 2
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 1
|
||||
party = "Harbor Bank"
|
||||
values = { resolved = "100.00", direction = "paid", cash = "100.00", in_kind = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 2
|
||||
party = "Harbor Bank"
|
||||
values = { resolved = "-100.00", direction = "received", cash = "-100.00", in_kind = "0.00" }
|
||||
|
||||
# After the reversal: nothing paid (before P3: 200.00, the reversal read
|
||||
# as a second payment).
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
after = 2
|
||||
party = "Harbor Bank"
|
||||
basis = "cash"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "0.00", received = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
after = 3
|
||||
party = "Harbor Bank"
|
||||
basis = "cash"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "100.00", received = "0.00" }
|
||||
@@ -0,0 +1,289 @@
|
||||
# P3 defect 14 (wanderbooks plan/served.md P3; audit findings F36, F37):
|
||||
# a party's part of an entry is signed as a line on the party's own
|
||||
# account, with its direction and what of it was money or property; a
|
||||
# reversal is the exact opposite of what it reverses; party totals take a
|
||||
# basis. Regression test: ledger-core tests/spec_party_totals.rs
|
||||
# defect14_shares_take_the_partys_side_and_reversals_flip. The shape:
|
||||
# bookspec/README.md.
|
||||
|
||||
id = "p3-party-signs-and-reversals"
|
||||
title = "A party's part of an entry is signed as its own account would show it, and a reversal is the exact opposite"
|
||||
rule = """
|
||||
A party's part of an entry is debit-positive, as a line on the party's own
|
||||
account would be: positive when the company paid it or gave it value,
|
||||
negative when the company received from it. Each part has a direction
|
||||
(paid, received, neither) and a cash and an in-kind amount. An entry
|
||||
naming only members that moves equity counts what moved their capital,
|
||||
the property in it in kind. A reversal's part is exactly its original's
|
||||
negated. A bill or invoice moves nothing with the party yet (neither).
|
||||
Party totals on basis cash count the cash parts, on basis all the cash
|
||||
and in-kind parts, each on its root original's side.
|
||||
"""
|
||||
status = "CONVENTION"
|
||||
sources = [
|
||||
"Pacioli, Summa (1494), Geijsbeek tr., ch. 36: debit is what owes, credit what is owed (wanderbooks docs/spec/sources/pacioli-1494.md)",
|
||||
"Treas. Reg. §1.704-1(b)(2)(iv)(b)(1)-(2), (4)-(5): a partner's capital account rises by money and property contributed, falls by money and property distributed (docs/spec/sources/irs-capital-accounts.md)",
|
||||
"Helvering v. Price, 309 U.S. 409, 412-413 (1940): a promise to pay is not payment (docs/spec/sources/helvering-v-price-1940.md)",
|
||||
"DECISION (owner, 2026-10-20): a member's entry counts what moved their capital (wanderbooks rules.md B-35)",
|
||||
]
|
||||
tags = ["parties", "signs", "reversals", "members", "in-kind", "basis"]
|
||||
|
||||
[setup]
|
||||
currency = "USD"
|
||||
fiscal_year_start = "01-01"
|
||||
basis = "accrual"
|
||||
rounding = "half-even"
|
||||
cash_accounts = ["1000"]
|
||||
financing_accounts = ["2100"]
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "1000"
|
||||
name = "Checking"
|
||||
type = "asset"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "1200"
|
||||
name = "Accounts Receivable"
|
||||
type = "asset"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "1500"
|
||||
name = "Equipment"
|
||||
type = "asset"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "2000"
|
||||
name = "Accounts Payable"
|
||||
type = "liability"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "2100"
|
||||
name = "Due to Members"
|
||||
type = "liability"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "3000"
|
||||
name = "Capital — Tobin Harlow"
|
||||
type = "equity"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "3001"
|
||||
name = "Capital — Morgan Ellis"
|
||||
type = "equity"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "3999"
|
||||
name = "Retained Earnings"
|
||||
type = "equity"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "4000"
|
||||
name = "Revenue"
|
||||
type = "revenue"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "6000"
|
||||
name = "Organizational Costs"
|
||||
type = "expense"
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Tobin Harlow"
|
||||
roles = ["member"]
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Morgan Ellis"
|
||||
roles = ["member"]
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Northwind Filings"
|
||||
roles = ["vendor"]
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Riley Chen"
|
||||
roles = ["customer"]
|
||||
|
||||
[[setup.members]]
|
||||
name = "Tobin Harlow"
|
||||
share = "0.5"
|
||||
capital_account = "3000"
|
||||
|
||||
[[setup.members]]
|
||||
name = "Morgan Ellis"
|
||||
share = "0.5"
|
||||
capital_account = "3001"
|
||||
|
||||
# 1. Tobin pays the filing fee for the company (through the members'
|
||||
# financing account), tagged with the vendor: paid to the vendor, money.
|
||||
[[events]]
|
||||
date = "2026-10-04"
|
||||
description = "Filing fee, paid by Tobin"
|
||||
parties = [{ party = "Northwind Filings" }]
|
||||
lines = [
|
||||
{ account = "6000", side = "debit", amount = "64.00" },
|
||||
{ account = "2100", side = "credit", amount = "64.00" },
|
||||
]
|
||||
|
||||
# 2. Tobin's cash contribution: received, money.
|
||||
[[events]]
|
||||
date = "2026-10-05"
|
||||
description = "Tobin's contribution"
|
||||
parties = [{ party = "Tobin Harlow" }]
|
||||
lines = [
|
||||
{ account = "1000", side = "debit", amount = "400.00" },
|
||||
{ account = "3000", side = "credit", amount = "400.00" },
|
||||
]
|
||||
|
||||
# 3. Reimbursing Tobin for the fee: paid, money (cash paying down what
|
||||
# the company owed him).
|
||||
[[events]]
|
||||
date = "2026-10-08"
|
||||
description = "Reimbursement"
|
||||
parties = [{ party = "Tobin Harlow" }]
|
||||
lines = [
|
||||
{ account = "2100", side = "debit", amount = "64.00" },
|
||||
{ account = "1000", side = "credit", amount = "64.00" },
|
||||
]
|
||||
|
||||
# 4. A laptop Tobin contributes: received, in kind.
|
||||
[[events]]
|
||||
date = "2026-10-12"
|
||||
description = "Laptop contributed"
|
||||
parties = [{ party = "Tobin Harlow" }]
|
||||
lines = [
|
||||
{ account = "1500", side = "debit", amount = "1480.00" },
|
||||
{ account = "3000", side = "credit", amount = "1480.00" },
|
||||
]
|
||||
|
||||
# 5. Its reversal: the exact opposite, paid, in kind.
|
||||
[[events]]
|
||||
date = "2026-10-13"
|
||||
description = "Laptop contribution reversed"
|
||||
reverses = 4
|
||||
|
||||
# 6. The laptop again, half each, by amount.
|
||||
[[events]]
|
||||
date = "2026-10-14"
|
||||
description = "Laptop contributed jointly"
|
||||
parties = [{ party = "Tobin Harlow", amount = "740.00" }, { party = "Morgan Ellis", amount = "740.00" }]
|
||||
lines = [
|
||||
{ account = "1500", side = "debit", amount = "1480.00" },
|
||||
{ account = "3000", side = "credit", amount = "740.00" },
|
||||
{ account = "3001", side = "credit", amount = "740.00" },
|
||||
]
|
||||
|
||||
# 7. A bill from the vendor (credit to payables, its own account): neither.
|
||||
[[events]]
|
||||
date = "2026-10-20"
|
||||
description = "Bill"
|
||||
parties = [{ party = "Northwind Filings" }]
|
||||
lines = [
|
||||
{ account = "6000", side = "debit", amount = "80.00" },
|
||||
{ account = "2000", side = "credit", amount = "80.00" },
|
||||
]
|
||||
|
||||
# 8. The bill reversed: the exact opposite, still neither.
|
||||
[[events]]
|
||||
date = "2026-10-21"
|
||||
description = "Bill reversed"
|
||||
reverses = 7
|
||||
|
||||
# 9. An invoice to the customer (a debit to receivables): neither.
|
||||
[[events]]
|
||||
date = "2026-10-20"
|
||||
description = "Invoice"
|
||||
parties = [{ party = "Riley Chen" }]
|
||||
lines = [
|
||||
{ account = "1200", side = "debit", amount = "120.00" },
|
||||
{ account = "4000", side = "credit", amount = "120.00" },
|
||||
]
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 1
|
||||
party = "Northwind Filings"
|
||||
values = { resolved = "64.00", direction = "paid", cash = "64.00", in_kind = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 2
|
||||
party = "Tobin Harlow"
|
||||
values = { resolved = "-400.00", direction = "received", cash = "-400.00", in_kind = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 3
|
||||
party = "Tobin Harlow"
|
||||
values = { resolved = "64.00", direction = "paid", cash = "64.00", in_kind = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 4
|
||||
party = "Tobin Harlow"
|
||||
values = { resolved = "-1480.00", direction = "received", cash = "0.00", in_kind = "-1480.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 5
|
||||
party = "Tobin Harlow"
|
||||
values = { resolved = "1480.00", direction = "paid", cash = "0.00", in_kind = "1480.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 6
|
||||
party = "Morgan Ellis"
|
||||
values = { resolved = "-740.00", direction = "received", cash = "0.00", in_kind = "-740.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 7
|
||||
party = "Northwind Filings"
|
||||
values = { resolved = "-80.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 8
|
||||
party = "Northwind Filings"
|
||||
values = { resolved = "80.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_part"
|
||||
entry = 9
|
||||
party = "Riley Chen"
|
||||
values = { resolved = "120.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
|
||||
|
||||
# Tobin: cash in 400.00 (event 2), paid back 64.00 (event 3); in kind
|
||||
# 1,480.00 − 1,480.00 (events 4 and 5 net) + 740.00 (event 6).
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Tobin Harlow"
|
||||
basis = "cash"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "64.00", received = "400.00" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Tobin Harlow"
|
||||
basis = "all"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "64.00", received = "1140.00" }
|
||||
|
||||
# The vendor: the fee a member paid for the company; the bill and its
|
||||
# reversal count nothing.
|
||||
[[expect]]
|
||||
query = "party_totals"
|
||||
party = "Northwind Filings"
|
||||
basis = "all"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { paid = "64.00", received = "0.00" }
|
||||
|
||||
# Basis all over Tobin's equity entries is the statement of members'
|
||||
# equity: contributions 400.00 + 740.00 (events 4 and 5 cancel).
|
||||
[[expect]]
|
||||
query = "members_equity"
|
||||
from = "2026-01-01"
|
||||
to = "2026-12-31"
|
||||
values = { "Tobin Harlow.contributions" = "1140.00", "Tobin Harlow.distributions" = "0.00" }
|
||||
|
||||
@@ -0,0 +1,86 @@
|
||||
# P3 defect 11 (audit finding F28): the directory showed a member's TIN as
|
||||
# missing because it read W-9 facts only. Regression tests: ledger-core
|
||||
# tests/spec_party_totals.rs
|
||||
# defect11_a_partys_tin_last4_is_its_tin_facts_else_its_w9s; ledger-mcp
|
||||
# tests/spec_vault.rs defect11_the_directory_shows_a_members_tin_last4.
|
||||
# The shape: bookspec/README.md.
|
||||
|
||||
id = "p3-party-tin-last4"
|
||||
title = "A party's TIN last four is its TIN facts', else its W-9's"
|
||||
rule = """
|
||||
The books keep a taxpayer identification number truncated to its last
|
||||
four digits. A party's last four is its TIN facts' (a member's SSN for
|
||||
the K-1), else its W-9 facts'; the two never disagree. A TIN purged from
|
||||
the vault keeps its last four in the books. A party with neither has
|
||||
none.
|
||||
"""
|
||||
status = "AUTHORITY"
|
||||
sources = [
|
||||
"Treas. Reg. §301.6109-4(a): a truncated TIN shows the last four digits (wanderbooks docs/spec/sources/irs-truncated-tin.md)",
|
||||
"DECISION (owner, 2026-10-15): a party's TIN facts and W-9 facts never disagree (wanderbooks ledger-core parties INVARIANT 2a)",
|
||||
]
|
||||
tags = ["parties", "tin", "w9", "k1"]
|
||||
# Nothing is posted: the facts are the directory's.
|
||||
events = []
|
||||
|
||||
[setup]
|
||||
currency = "USD"
|
||||
fiscal_year_start = "01-01"
|
||||
basis = "accrual"
|
||||
rounding = "half-even"
|
||||
|
||||
[[setup.accounts]]
|
||||
code = "1000"
|
||||
name = "Checking"
|
||||
type = "asset"
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Tobin Harlow"
|
||||
roles = ["member"]
|
||||
tin_last4 = "4321"
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Riley Chen"
|
||||
roles = ["contractor"]
|
||||
w9_tin_last4 = "8765"
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Morgan Ellis"
|
||||
roles = ["member", "contractor"]
|
||||
tin_last4 = "1111"
|
||||
w9_tin_last4 = "1111"
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Lakeside Supply"
|
||||
roles = []
|
||||
|
||||
[[setup.parties]]
|
||||
name = "Avery Quinn"
|
||||
roles = ["member"]
|
||||
tin_last4 = "2468"
|
||||
tin_purged = true
|
||||
|
||||
[[expect]]
|
||||
query = "party_tin_last4"
|
||||
party = "Tobin Harlow"
|
||||
values = { tin_last4 = "4321" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_tin_last4"
|
||||
party = "Riley Chen"
|
||||
values = { tin_last4 = "8765" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_tin_last4"
|
||||
party = "Morgan Ellis"
|
||||
values = { tin_last4 = "1111" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_tin_last4"
|
||||
party = "Lakeside Supply"
|
||||
values = { tin_last4 = "" }
|
||||
|
||||
[[expect]]
|
||||
query = "party_tin_last4"
|
||||
party = "Avery Quinn"
|
||||
values = { tin_last4 = "2468" }
|
||||
Reference in new issue
Block a user