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

bookspec/examples/p3-party-gift-card-is-a-promise.toml

@@ -0,0 +1,92 @@
+# P3 defect 24 and the card rule (found in review, 2026-10-21): the
+# company's cards are the liabilities whose names say "card", so a gift
+# card the company sold (deferred revenue) read as money: received when
+# sold and again when redeemed. Regression
+# test: ledger-core tests/spec_party_totals.rs
+# defect24_a_gift_card_sold_is_received_once.
+# The shape: bookspec/README.md.
+
+id = "p3-party-gift-card-is-a-promise"
+title = "A gift card the company sold is a promise, not a card it pays with"
+rule = """
+The company's cards are liability accounts whose names say "card", but not
+"gift card": gift cards the company sold are revenue it owes its customers
+in service (deferred revenue), a promise. Selling one is money received
+from the buyer; redeeming it moves no money and counts nothing.
+"""
+status = "CONVENTION"
+sources = [
+  "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)",
+]
+tags = ["parties", "cards", "deferred-revenue", "money"]
+
+[setup]
+currency = "USD"
+fiscal_year_start = "01-01"
+basis = "accrual"
+rounding = "half-even"
+cash_accounts = ["1000"]
+
+[[setup.accounts]]
+code = "1000"
+name = "Checking"
+type = "asset"
+
+[[setup.accounts]]
+code = "2050"
+name = "Business Card"
+type = "liability"
+
+[[setup.accounts]]
+code = "2410"
+name = "Gift Card Liability"
+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"
+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" }