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

crates/ledger-store/src/reconcilable.rs

@@ -55,16 +55,11 @@ pub fn cash_accounts(ledger: &Ledger, configured: &[String]) -> Vec<AccountId> {
         .collect()
 }
 
-/// The card accounts: liabilities whose names contain "card".
+/// The card accounts: liabilities whose names contain "card"
+/// (`ledger_core::parties::card_accounts`, the same rule party money
+/// reads, so the two never disagree on what a card is).
 pub fn card_accounts(ledger: &Ledger) -> Vec<AccountId> {
-    ledger
-        .chart()
-        .all()
-        .filter(|a| {
-            a.account_type == AccountType::Liability && a.name.to_lowercase().contains("card")
-        })
-        .map(|a| a.id)
-        .collect()
+    ledger_core::parties::card_accounts(ledger)
 }
 
 /// The accounts the books reconcile monthly (INVARIANT 1).