Shared parties with exact shares, member capital statements, TINs for any party, K-1 worksheet

Entries may name several parties, each with an exact amount, a percent,
or a share derived from the members' capital lines or [[company.members]]
shares (entry.parties_set); shares always sum exactly. The 1099
worksheet counts a vendor's share. A member's party page is their
partner capital statement, from the same ledger_core::k1 source as the
CPA package.

books.set_tin stores any party's TIN (members' SSNs for K-1s) in the
vault (party.tin_set, last four in the books). The CPA package carries a
K-1 member worksheet (k1-members.csv, with a members' total that ties to
Schedule L) and the 1099 worksheet with full TINs, saved outside the
books only. files_jointly_with notes spouses' two K-1s land on one 1040.

Adversarial review fixes: reversed contributions no longer inflate K-1
contributions and distributions; a K-1 row never takes another party's
TIN; TIN detection covers dot/slash/dash separators; refusals redact
TINs; vendor tagging can't silently replace shared parties; reversals
follow re-apportioning.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
This commit is contained in:
swaitsandClaude Opus 5.5 committed 2026-10-15 18:20:18 -06:00
1 parent ef00ccc242
commit e1b2509c22
32 files changed
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@@ -262,3 +262,397 @@ fn payments_come_from_cash_and_financing_only() {
let plain = vendor_1099_report(&l, 2026, None).unwrap();
assert_eq!(plain.vendors[0].paid, dec("700"));
}
/// Books for the shared-payment tests: bank 1000, card 2050, contract
/// labor 6000; Dana (1099-NEC) and member Tobin as parties.
struct Shared {
l: Ledger,
bank: ledger_core::AccountId,
card: ledger_core::AccountId,
labor: ledger_core::AccountId,
dana: ledger_core::VendorId,
dana_p: ledger_core::PartyId,
tobin: ledger_core::PartyId,
}
fn shared_books() -> Shared {
let mut l = Ledger::new(Currency::USD);
let bank = l
.add_account("1000", "Bank", AccountType::Asset, None, false)
.unwrap();
let card = l
.add_account("2050", "Card", AccountType::Liability, None, false)
.unwrap();
let labor = l
.add_account("6000", "Contract Labor", AccountType::Expense, None, false)
.unwrap();
let dana = l.add_vendor("Dana").unwrap();
l.set_vendor_1099(dana, Some(Form1099::Nec), true).unwrap();
let dana_p = l.party_of_vendor(dana).unwrap();
let tobin = l
.add_party("Tobin", &[ledger_core::Role::Member])
.unwrap();
Shared {
l,
bank,
card,
labor,
dana,
dana_p,
tobin,
}
}
/// Post `lines` on `date` and name `shares` on it.
fn post_shared(
s: &mut Shared,
date: NaiveDate,
lines: &[(ledger_core::AccountId, Side, &str)],
shares: &[(ledger_core::PartyId, ledger_core::Share)],
) -> ledger_core::EntryId {
let e = s.l.create_entry(date, "shared payment");
for (a, side, amt) in lines {
s.l.add_line(e, *a, *side, Money::new(dec(amt), Currency::USD))
.unwrap();
}
s.l.post_entry(e).unwrap();
let shares: Vec<ledger_core::PartyShare> = shares
.iter()
.map(|&(party, share)| ledger_core::PartyShare { party, share })
.collect();
s.l.set_entry_parties(e, &shares).unwrap();
e
}
fn dana_paid(s: &Shared) -> (Decimal, Vec<ledger_core::EntryId>) {
let r = vendor_1099_report(&s.l, 2026, None).unwrap();
let line = r.vendors.iter().find(|v| v.vendor_id == s.dana).unwrap();
(line.paid, r.unresolved)
}
/// vendor_1099_report_with_members SCENARIO 3, by hand: $1,000.00 from
/// the bank (Dr 6000 / Cr 1000), Dana $600.00 and Tobin $400.00 by
/// amount. Payment = target = 1,000.00, so Dana's 1099 counts her share
/// unchanged: 600.00 (not the whole 1,000.00).
#[test]
fn a_shared_payment_counts_the_vendors_share() {
use ledger_core::Share::Amount;
let mut s = shared_books();
let (bank, labor, dana_p, tobin) = (s.bank, s.labor, s.dana_p, s.tobin);
let e = post_shared(
&mut s,
d(2026, 3, 1),
&[
(labor, Side::Debit, "1000.00"),
(bank, Side::Credit, "1000.00"),
],
&[
(dana_p, Amount(dec("600.00"))),
(tobin, Amount(dec("400.00"))),
],
);
assert_eq!(
s.l.entry_vendor(e),
Some(s.dana),
"the vendor tag follows Dana"
);
assert_eq!(dana_paid(&s), (dec("600.00"), vec![]));
// With sources and members named, the same.
let r = ledger_core::vendor_1099_report_with_members(
&s.l,
2026,
None,
&ledger_core::PaymentAccounts {
cash: vec![bank],
financing: vec![],
},
&[],
)
.unwrap();
assert_eq!(r.vendors[0].paid, dec("600.00"));
assert!(!r.vendors[0].reportable, "600.00 is under 2,000");
}
/// SCENARIO 4, by hand: $100.01 from the bank split 50% / 50%. Each part
/// is 100.01 × 50 / 100 = 50.005, rounded toward zero to 50.00; the cent
/// left over goes to the party named first (shares INVARIANT 8). Dana
/// first: 50.01. A second payment with Dana named second: 50.00. Total
/// 100.01.
#[test]
fn a_percent_split_gives_the_leftover_cent_to_the_first() {
use ledger_core::Share::Percent;
let mut s = shared_books();
let (bank, labor, dana_p, tobin) = (s.bank, s.labor, s.dana_p, s.tobin);
let lines = [
(labor, Side::Debit, "100.01"),
(bank, Side::Credit, "100.01"),
];
post_shared(
&mut s,
d(2026, 4, 1),
&lines,
&[(dana_p, Percent(dec("50"))), (tobin, Percent(dec("50")))],
);
assert_eq!(dana_paid(&s).0, dec("50.01"));
post_shared(
&mut s,
d(2026, 4, 2),
&lines,
&[(tobin, Percent(dec("50"))), (dana_p, Percent(dec("50")))],
);
assert_eq!(dana_paid(&s).0, dec("100.01"), "50.01 + 50.00");
}
/// SCENARIO 6, by hand: SCENARIO 3's payment reversed the same year. The
/// reversal carries the shares; its target is −1,000.00, Dana's amount
/// resolves to −600.00, and the payment is −1,000.00 = target, so she
/// nets 600.00 − 600.00 = 0.00 (still listed: she is marked for a 1099).
#[test]
fn a_reversed_shared_payment_nets_to_zero() {
use ledger_core::Share::Amount;
let mut s = shared_books();
let (bank, labor, dana_p, tobin) = (s.bank, s.labor, s.dana_p, s.tobin);
let e = post_shared(
&mut s,
d(2026, 3, 1),
&[
(labor, Side::Debit, "1000.00"),
(bank, Side::Credit, "1000.00"),
],
&[
(dana_p, Amount(dec("600.00"))),
(tobin, Amount(dec("400.00"))),
],
);
let rev = s.l.reverse_entry(e, d(2026, 3, 2), "wrong payee").unwrap();
assert_eq!(s.l.entry_parties(rev), s.l.entry_parties(e));
assert_eq!(dana_paid(&s), (dec("0.00"), vec![]));
}
/// SCENARIO 5, by hand: $1,000.00 of contract labor, 600.00 from the
/// bank and 400.00 on the card, Dana 60% / Tobin 40%. Target (the flow
/// net, the card counted as money) 1,000.00, Dana's share 600.00, the
/// 1099 payment 600.00 (the card is not a payment source): 600.00 ×
/// 600.00 / 1,000.00 = 360.00. Then $100.00 with 33.33 from the bank and
/// 66.67 on the card, 50/50: share 50.00, 33.33 × 50.00 / 100.00 =
/// 16.665, rounded half away from zero to 16.67. Total 376.67.
#[test]
fn a_shared_payment_partly_on_a_card_scales_to_the_payment() {
use ledger_core::Share::Percent;
let mut s = shared_books();
let (bank, card, labor, dana_p, tobin) = (s.bank, s.card, s.labor, s.dana_p, s.tobin);
post_shared(
&mut s,
d(2026, 5, 1),
&[
(labor, Side::Debit, "1000.00"),
(bank, Side::Credit, "600.00"),
(card, Side::Credit, "400.00"),
],
&[(dana_p, Percent(dec("60"))), (tobin, Percent(dec("40")))],
);
assert_eq!(dana_paid(&s).0, dec("360.00"));
post_shared(
&mut s,
d(2026, 5, 2),
&[
(labor, Side::Debit, "100.00"),
(bank, Side::Credit, "33.33"),
(card, Side::Credit, "66.67"),
],
&[(dana_p, Percent(dec("50"))), (tobin, Percent(dec("50")))],
);
assert_eq!(dana_paid(&s).0, dec("376.67"));
}
/// INVARIANT 4, by hand: amounts of 600.00 and 300.00 on a 1,000.00
/// payment don't resolve (shares SCENARIO 5), so the whole 1,000.00
/// counts toward Dana and the entry is listed. A single-party entry
/// (300.00, Dana alone) counts in full, as before shares: 1,300.00.
#[test]
fn unresolved_shares_count_in_full_and_are_listed() {
use ledger_core::Share::{Amount, Derived};
let mut s = shared_books();
let (bank, labor, dana_p, tobin) = (s.bank, s.labor, s.dana_p, s.tobin);
let e = post_shared(
&mut s,
d(2026, 6, 1),
&[
(labor, Side::Debit, "1000.00"),
(bank, Side::Credit, "1000.00"),
],
&[
(dana_p, Amount(dec("600.00"))),
(tobin, Amount(dec("300.00"))),
],
);
post_shared(
&mut s,
d(2026, 6, 2),
&[
(labor, Side::Debit, "300.00"),
(bank, Side::Credit, "300.00"),
],
&[(dana_p, Derived)],
);
assert_eq!(dana_paid(&s), (dec("1300.00"), vec![e]));
}
/// The SCENARIO 3 payment: $1,000.00 from the bank, Dana 600.00 and
/// Tobin 400.00 by amount.
fn dana_and_tobin(s: &mut Shared) -> ledger_core::EntryId {
use ledger_core::Share::Amount;
let (bank, labor, dana_p, tobin) = (s.bank, s.labor, s.dana_p, s.tobin);
post_shared(
s,
d(2026, 3, 1),
&[
(labor, Side::Debit, "1000.00"),
(bank, Side::Credit, "1000.00"),
],
&[
(dana_p, Amount(dec("600.00"))),
(tobin, Amount(dec("400.00"))),
],
)
}
/// set_entry_vendor SCENARIO 4, by hand: re-tagging Dana's vendor on the
/// shared payment keeps both shares, so her 1099 stays 600.00 (not the
/// whole 1,000.00) and Tobin keeps his part. Tagging a vendor whose
/// party isn't named is refused, changing nothing.
#[test]
fn tagging_the_vendor_keeps_a_shared_entrys_parties() {
let mut s = shared_books();
let e = dana_and_tobin(&mut s);
let before = s.l.entry_parties(e).to_vec();
s.l.set_entry_vendor(e, Some(s.dana)).unwrap();
assert_eq!(s.l.entry_parties(e), before.as_slice());
assert!(s.l.entry_names_party(e, s.tobin));
assert_eq!(dana_paid(&s), (dec("600.00"), vec![]));
let other = s.l.add_vendor("Other Co").unwrap();
let err = s.l.set_entry_vendor(e, Some(other)).unwrap_err();
assert!(matches!(err, LedgerError::InvalidParty(_)), "{err:?}");
assert_eq!(s.l.entry_parties(e), before.as_slice());
assert_eq!(s.l.entry_vendor(e), Some(s.dana));
// One party or none: the vendor's party becomes the entry's one party.
let (labor, bank, tobin) = (s.labor, s.bank, s.tobin);
let lone = post_shared(
&mut s,
d(2026, 3, 5),
&[(labor, Side::Debit, "50.00"), (bank, Side::Credit, "50.00")],
&[(tobin, ledger_core::Share::Derived)],
);
s.l.set_entry_vendor(lone, Some(s.dana)).unwrap();
assert_eq!(s.l.entry_party(lone), Some(s.dana_p));
}
/// set_entry_vendor SCENARIO 5: clearing the tag on the shared payment,
/// whose vendor's party (Dana) is named, is refused and changes nothing,
/// so the 1099 (600.00) and Dana's party activity never disagree.
#[test]
fn clearing_the_vendor_on_a_shared_entry_is_refused() {
let mut s = shared_books();
let e = dana_and_tobin(&mut s);
let err = s.l.set_entry_vendor(e, None).unwrap_err();
assert!(matches!(err, LedgerError::InvalidParty(_)), "{err:?}");
assert_eq!(s.l.entry_vendor(e), Some(s.dana));
assert!(s.l.entry_names_party(e, s.dana_p));
assert_eq!(dana_paid(&s), (dec("600.00"), vec![]));
// Dropping Dana from the parties clears the tag with her.
s.l.set_entry_parties(e, &[ledger_core::PartyShare::whole(s.tobin)])
.unwrap();
assert_eq!(s.l.entry_vendor(e), None);
}
/// set_entry_parties SCENARIO 3, by hand: the shared payment reversed,
/// then re-apportioned 700.00 / 300.00. The reversal is re-apportioned
/// too, so Dana nets 700.00 − 700.00 = 0.00 (not 700.00 − 600.00 =
/// 100.00). Re-apportioning the reversal itself does the same for the
/// original.
#[test]
fn re_apportioning_a_reversed_entry_re_apportions_its_reversal() {
use ledger_core::Share::Amount;
let mut s = shared_books();
let e = dana_and_tobin(&mut s);
let rev = s.l.reverse_entry(e, d(2026, 3, 2), "wrong payee").unwrap();
assert_eq!(s.l.reversal_chain(e), vec![e, rev]);
assert_eq!(s.l.reversal_chain(rev), vec![e, rev]);
let shares = |a: &str, b: &str| {
vec![
ledger_core::PartyShare {
party: s.dana_p,
share: Amount(dec(a)),
},
ledger_core::PartyShare {
party: s.tobin,
share: Amount(dec(b)),
},
]
};
let new = shares("700.00", "300.00");
s.l.set_entry_parties(e, &new).unwrap();
assert_eq!(s.l.entry_parties(rev), new.as_slice());
assert_eq!(dana_paid(&s), (dec("0.00"), vec![]));
let back = shares("550.00", "450.00");
s.l.set_entry_parties(rev, &back).unwrap();
assert_eq!(s.l.entry_parties(e), back.as_slice());
assert_eq!(dana_paid(&s), (dec("0.00"), vec![]));
// Re-tagging the vendor on a reversed one-party entry tags both.
let (labor, bank, tobin) = (s.labor, s.bank, s.tobin);
let lone = post_shared(
&mut s,
d(2026, 4, 1),
&[(labor, Side::Debit, "80.00"), (bank, Side::Credit, "80.00")],
&[(tobin, ledger_core::Share::Derived)],
);
let lone_rev = s.l.reverse_entry(lone, d(2026, 4, 2), "oops").unwrap();
s.l.set_entry_vendor(lone, Some(s.dana)).unwrap();
assert_eq!(s.l.entry_vendor(lone_rev), Some(s.dana));
assert_eq!(dana_paid(&s), (dec("0.00"), vec![]));
}
/// add_vendor INVARIANTS 2-3: a party named on a shared entry beside
/// Dana (who has a vendor record) can't gain a vendor record, which
/// would leave the entry naming two vendors (shares INVARIANT 5); a party
/// named with no vendor party gains the tag with its new record.
#[test]
fn a_named_party_gaining_a_vendor_record_keeps_one_vendor_per_entry() {
use ledger_core::Share::Percent;
let mut s = shared_books();
let beta = s.l.add_party("Beta", &[]).unwrap();
let (bank, labor, dana_p) = (s.bank, s.labor, s.dana_p);
let e = post_shared(
&mut s,
d(2026, 7, 1),
&[
(labor, Side::Debit, "100.00"),
(bank, Side::Credit, "100.00"),
],
&[(dana_p, Percent(dec("60"))), (beta, Percent(dec("40")))],
);
let vendors_before = s.l.list_vendors().len();
let err = s.l.add_vendor("Beta").unwrap_err();
assert!(matches!(err, LedgerError::InvalidParty(_)), "{err:?}");
assert_eq!(s.l.list_vendors().len(), vendors_before, "nothing changed");
assert_eq!(s.l.get_party(beta).unwrap().vendor, None);
// Re-issuing the same shares is still accepted.
let same = s.l.entry_parties(e).to_vec();
s.l.set_entry_parties(e, &same).unwrap();
// Gamma, named only beside Tobin (a member, no vendor record).
let gamma = s.l.add_party("Gamma", &[]).unwrap();
let tobin = s.tobin;
let g = post_shared(
&mut s,
d(2026, 7, 2),
&[
(labor, Side::Debit, "100.00"),
(bank, Side::Credit, "100.00"),
],
&[(tobin, Percent(dec("50"))), (gamma, Percent(dec("50")))],
);
assert_eq!(s.l.entry_vendor(g), None);
let gv = s.l.add_vendor("Gamma").unwrap();
assert_eq!(s.l.get_party(gamma).unwrap().vendor, Some(gv));
assert_eq!(s.l.entry_vendor(g), Some(gv), "the tag follows the party");
}
+619 -8
View File
@@ -14,7 +14,7 @@ use std::collections::{BTreeMap, BTreeSet};
use std::str::FromStr;
use chrono::NaiveDate;
use ledger_core::parties::{check_text, has_full_tin, name_key};
use ledger_core::parties::{check_text, has_full_tin, name_key, redact_full_tins};
use ledger_core::{
AccountId, AccountType, Currency, EntryId, Ledger, Money, Party, PartyField, PartyId,
PayrollLine, Role, Side, W4Facts, W9Facts,
@@ -129,6 +129,7 @@ fn bare_party(name: &str) -> Party {
archived: false,
w9: None,
w4: None,
tin: None,
vendor: None,
customer: None,
}
@@ -151,8 +152,9 @@ fn pay_line(name: &str, employee: Option<PartyId>) -> PayrollLine {
// ------------------------------------------------- has_full_tin truth table
/// Oracle: `has_full_tin` doc ("a run of nine digits, with at most one
/// space or hyphen between neighbors") and INVARIANT 1.
/// Oracle: `has_full_tin` doc ("a run of nine digits, with at most three
/// separators (space, hyphen, dot, slash, underscore, a Unicode dash or
/// no-break space) between neighbors") and INVARIANT 1.
#[test]
fn has_full_tin_truth_table() {
let cases: &[(&str, bool)] = &[
@@ -164,11 +166,20 @@ fn has_full_tin_truth_table() {
("1-2-3-4-5-6-7-8-9", true),
("TIN 123456789 on file", true), // inside longer text
("abc123456789def", true),
("12 3456789", false), // two spaces break the run: 2 + 7 digits
("12--3456789", false), // two hyphens
("12 -3456789", false), // space and hyphen between neighbors
("12\t3456789", false), // a tab is not a space
("12345678", false), // eight digits
("12 3456789", true), // two spaces
("12--3456789", true), // two hyphens
("12 -3456789", true), // space and hyphen between neighbors
("241.40.4915", true), // dots
("wrong one, was 241.40.4915", true),
("291/12/2846", true), // slashes
("291_12_2846", true), // underscores
("Bob 291 - 12 - 2846", true), // three separators
("291\u{2013}12\u{2013}2846", true), // en dashes
("291\u{a0}12\u{a0}2846", true), // no-break spaces
("12 3456789", false), // four separators break the run: 2 + 7
("571, 93, 2846", false), // a comma is not a separator
("12\t3456789", false), // a tab is not a space
("12345678", false), // eight digits
("123-45-678", false),
("1234", false),
("", false),
@@ -181,6 +192,38 @@ fn has_full_tin_truth_table() {
}
}
/// Oracle: `redact_full_tins` doc: every run `has_full_tin` finds has its
/// digits masked, separators kept; other text is untouched.
#[test]
fn redact_full_tins_masks_every_full_tin() {
assert_eq!(
redact_full_tins("unknown party \"291-12-2846\""),
"unknown party \"•••-••-••••\""
);
assert_eq!(
redact_full_tins("was 241.40.4915 and 12-3456789, call 801-555"),
"was •••.••.•••• and ••-•••••••, call 801-555"
);
assert_eq!(
redact_full_tins("invalid type: integer `291122846`"),
"invalid type: integer `•••••••••`"
);
assert_eq!(redact_full_tins("party 12 of 3"), "party 12 of 3");
for t in ["291 - 12 - 2846", "291122846", "1234567890"] {
assert!(!has_full_tin(&redact_full_tins(t)), "{t}");
}
}
/// Oracle: `check_text` refuses what `has_full_tin` finds, so a purge
/// reason or note quoting the old number with dots is refused (B-26: no
/// party field may hold a nine-digit number).
#[test]
fn check_text_refuses_a_dotted_tin() {
assert!(check_text("purged", "wrong one, was 241.40.4915").is_err());
assert!(check_text("no_party_reason", "ssn 291.12.2846").is_err());
assert!(check_text("name", "Bob 291 - 12 - 2846").is_err());
}
/// Oracle: INVARIANT 1 says "any run of nine digits"; a run of ten digits
/// holds a run of nine.
#[test]
@@ -1210,3 +1253,571 @@ fn entry_flow_scenarios() {
let f = case(&[(exp, D, "100.00"), (bank, C, "60.00"), (card, C, "40.00")]);
assert_eq!(f.net, dec("100.00"));
}
// ------------------------------------------------------- party shares
//
// Oracles: the spec block of `ledger_core::shares` (DEFINITIONS,
// INVARIANTS 1–10, SCENARIOS 1–5), `Ledger::set_entry_parties` (INVARIANTS
// 1–4), `parties::activity_with` (INVARIANTS 1–4), and
// docs/parties-and-attachments.md "Shares". Values worked by hand.
mod shares {
use super::{d, date, refused, usd};
use ledger_core::parties::{activity_with, money_accounts};
use ledger_core::shares::{check_shares, resolve};
use ledger_core::{
AccountId, AccountType, Currency, EntryId, Ledger, PartyId, PartyMember, PartyShare, Role,
Share, Side,
};
use proptest::prelude::*;
use rust_decimal::Decimal;
struct Books {
l: Ledger,
bank: AccountId,
due: AccountId,
cap_s: AccountId,
cap_k: AccountId,
equip: AccountId,
exp: AccountId,
tobin: PartyId,
mo: PartyId,
acme: PartyId,
members: Vec<PartyMember>,
}
/// Bluevine 1000, Due to Shareholders 2100, capital 3000 and 3001,
/// equipment 1500, an expense 6050; members Tobin and Morgan at
/// 50/50; a party Acme (no records).
fn books() -> Books {
let mut l = Ledger::new(Currency::USD);
let add = |l: &mut Ledger, c: &str, t| l.add_account(c, c, t, None, false).unwrap();
let bank = add(&mut l, "1000", AccountType::Asset);
let equip = add(&mut l, "1500", AccountType::Asset);
let due = add(&mut l, "2100", AccountType::Liability);
let cap_s = add(&mut l, "3000", AccountType::Equity);
let cap_k = add(&mut l, "3001", AccountType::Equity);
let exp = add(&mut l, "6050", AccountType::Expense);
let tobin = l.add_party("Tobin Harlow", &[Role::Member]).unwrap();
let mo = l
.add_party("Morgan Ellis", &[Role::Member])
.unwrap();
let acme = l.add_party("Acme", &[Role::Contractor]).unwrap();
let half = d("0.5");
let members = vec![
PartyMember {
party: tobin,
share: half,
capital: cap_s,
distributions: None,
},
PartyMember {
party: mo,
share: half,
capital: cap_k,
distributions: None,
},
];
Books {
l,
bank,
due,
cap_s,
cap_k,
equip,
exp,
tobin,
mo,
acme,
members,
}
}
fn post(l: &mut Ledger, lines: &[(AccountId, Side, &str)]) -> EntryId {
let e = l.try_create_entry(date(2026, 5, 1), "joint").unwrap();
for (a, s, v) in lines {
l.add_line(e, *a, *s, usd(v)).unwrap();
}
l.post_entry(e).unwrap();
e
}
fn derived(ps: &[PartyId]) -> Vec<PartyShare> {
ps.iter().map(|&p| PartyShare::whole(p)).collect()
}
fn amounts(ps: &[(PartyId, &str)]) -> Vec<PartyShare> {
ps.iter()
.map(|&(party, v)| PartyShare {
party,
share: Share::Amount(d(v)),
})
.collect()
}
fn percents(ps: &[(PartyId, &str)]) -> Vec<PartyShare> {
ps.iter()
.map(|&(party, v)| PartyShare {
party,
share: Share::Percent(d(v)),
})
.collect()
}
fn resolved(b: &Books, e: EntryId) -> Result<Vec<(PartyId, Decimal)>, String> {
let money = money_accounts(&b.l, &[b.bank]);
resolve(
b.l.get_entry(e).unwrap(),
b.l.entry_parties(e),
&money,
&b.members,
)
}
fn year() -> (chrono::NaiveDate, chrono::NaiveDate) {
(date(2026, 1, 1), date(2026, 12, 31))
}
fn paid_received(b: &Books, p: PartyId) -> (Decimal, Decimal) {
let a = activity_with(&b.l, p, year(), &[b.bank], &b.members);
(a.paid, a.received)
}
/// SCENARIO 1: a reimbursement to both members, derived, 50/50.
#[test]
fn reimbursing_both_members_splits_by_member_share() {
let mut b = books();
let e = post(
&mut b.l,
&[
(b.due, Side::Debit, "100.00"),
(b.bank, Side::Credit, "100.00"),
],
);
b.l.set_entry_parties(e, &derived(&[b.tobin, b.mo]))
.unwrap();
assert_eq!(
resolved(&b, e).unwrap(),
vec![(b.tobin, d("50.00")), (b.mo, d("50.00"))]
);
assert_eq!(b.l.entry_party(e), None, "two parties: no sole party");
assert!(b.l.entry_names_party(e, b.mo));
assert_eq!(paid_received(&b, b.tobin), (d("50.00"), Decimal::ZERO));
assert_eq!(paid_received(&b, b.mo), (d("50.00"), Decimal::ZERO));
}
/// SCENARIO 2: a joint contribution derives from the capital lines.
#[test]
fn joint_contribution_derives_from_capital_lines() {
let mut b = books();
let e = post(
&mut b.l,
&[
(b.bank, Side::Debit, "300.00"),
(b.cap_s, Side::Credit, "200.00"),
(b.cap_k, Side::Credit, "100.00"),
],
);
b.l.set_entry_parties(e, &derived(&[b.tobin, b.mo]))
.unwrap();
assert_eq!(
resolved(&b, e).unwrap(),
vec![(b.tobin, d("-200.00")), (b.mo, d("-100.00"))]
);
assert_eq!(paid_received(&b, b.tobin), (Decimal::ZERO, d("200.00")));
assert_eq!(paid_received(&b, b.mo), (Decimal::ZERO, d("100.00")));
}
/// SCENARIO 3: property contributed moves no money; the shares are of
/// the total, and activity counts nothing.
#[test]
fn property_contribution_resolves_against_the_total() {
let mut b = books();
let e = post(
&mut b.l,
&[
(b.equip, Side::Debit, "1000.00"),
(b.cap_s, Side::Credit, "500.00"),
(b.cap_k, Side::Credit, "500.00"),
],
);
b.l.set_entry_parties(e, &derived(&[b.tobin, b.mo]))
.unwrap();
assert_eq!(
resolved(&b, e).unwrap(),
vec![(b.tobin, d("500.00")), (b.mo, d("500.00"))]
);
assert_eq!(paid_received(&b, b.tobin), (Decimal::ZERO, Decimal::ZERO));
}
/// Capital lines that don't account for the whole flow are refused.
#[test]
fn capital_lines_short_of_the_flow_are_refused() {
let mut b = books();
let e = post(
&mut b.l,
&[
(b.bank, Side::Debit, "300.00"),
(b.cap_s, Side::Credit, "200.00"),
(b.exp, Side::Credit, "100.00"),
],
);
b.l.set_entry_parties(e, &derived(&[b.tobin, b.mo]))
.unwrap();
assert!(resolved(&b, e).is_err());
let a = activity_with(&b.l, b.tobin, year(), &[b.bank], &b.members);
assert!(a.unresolved.contains(&e));
assert_eq!((a.paid, a.received), (Decimal::ZERO, Decimal::ZERO));
}
/// SCENARIO 4: percent rounding, remainder to the first party.
#[test]
fn percent_rounding_gives_the_remainder_to_the_first() {
let mut b = books();
let c = b.l.add_party("Third", &[]).unwrap();
let e = post(
&mut b.l,
&[
(b.exp, Side::Debit, "100.00"),
(b.bank, Side::Credit, "100.00"),
],
);
b.l.set_entry_parties(
e,
&percents(&[(b.acme, "33.33"), (b.tobin, "33.33"), (c, "33.34")]),
)
.unwrap();
assert_eq!(
resolved(&b, e).unwrap(),
vec![
(b.acme, d("33.33")),
(b.tobin, d("33.33")),
(c, d("33.34"))
]
);
b.l.set_entry_parties(
e,
&percents(&[(b.acme, "33.333"), (b.tobin, "33.333"), (c, "33.334")]),
)
.unwrap();
assert_eq!(
resolved(&b, e).unwrap(),
vec![
(b.acme, d("33.34")),
(b.tobin, d("33.33")),
(c, d("33.33"))
]
);
}
/// SCENARIO 5 and INVARIANT 7: amounts must sum to what moved.
#[test]
fn amounts_must_sum_to_the_flow() {
let mut b = books();
let e = post(
&mut b.l,
&[
(b.exp, Side::Debit, "100.00"),
(b.bank, Side::Credit, "100.00"),
],
);
b.l.set_entry_parties(e, &amounts(&[(b.tobin, "60.00"), (b.mo, "30.00")]))
.unwrap();
assert!(resolved(&b, e).is_err());
b.l.set_entry_parties(e, &amounts(&[(b.tobin, "70.00"), (b.mo, "30.00")]))
.unwrap();
assert_eq!(
resolved(&b, e).unwrap(),
vec![(b.tobin, d("70.00")), (b.mo, d("30.00"))]
);
assert_eq!(paid_received(&b, b.tobin), (d("70.00"), Decimal::ZERO));
}
/// INVARIANT 10: several derived shares need members.
#[test]
fn derived_needs_members_for_several_parties() {
let mut b = books();
let e = post(
&mut b.l,
&[
(b.exp, Side::Debit, "10.00"),
(b.bank, Side::Credit, "10.00"),
],
);
b.l.set_entry_parties(e, &derived(&[b.tobin, b.acme]))
.unwrap();
assert!(resolved(&b, e).is_err());
// With no members passed (plain activity), two members can't derive.
b.l.set_entry_parties(e, &derived(&[b.tobin, b.mo]))
.unwrap();
let money = money_accounts(&b.l, &[b.bank]);
assert!(resolve(b.l.get_entry(e).unwrap(), b.l.entry_parties(e), &money, &[]).is_err());
// A sole party needs no members.
b.l.set_entry_parties(e, &derived(&[b.acme])).unwrap();
assert_eq!(resolved(&b, e).unwrap(), vec![(b.acme, d("10.00"))]);
}
/// INVARIANT 10: income shares rescale to the members named.
#[test]
fn member_shares_rescale_to_those_named() {
let mut b = books();
let third = b.l.add_party("Third Member", &[Role::Member]).unwrap();
let cap_t =
b.l.add_account("3002", "Capital T", AccountType::Equity, None, false)
.unwrap();
b.members[0].share = d("0.5");
b.members[1].share = d("0.3");
b.members.push(PartyMember {
party: third,
share: d("0.2"),
capital: cap_t,
distributions: None,
});
let e = post(
&mut b.l,
&[
(b.due, Side::Debit, "80.00"),
(b.bank, Side::Credit, "80.00"),
],
);
b.l.set_entry_parties(e, &derived(&[b.tobin, b.mo]))
.unwrap();
assert_eq!(
resolved(&b, e).unwrap(),
vec![(b.tobin, d("50.00")), (b.mo, d("30.00"))]
);
}
/// INVARIANTS 1–5 of shares and set_entry_parties 1: refusals change
/// nothing.
#[test]
fn bad_shares_are_refused_changing_nothing() {
let mut b = books();
let e = post(
&mut b.l,
&[
(b.exp, Side::Debit, "10.00"),
(b.bank, Side::Credit, "10.00"),
],
);
let (s, k) = (b.tobin, b.mo);
refused(&mut b.l, "duplicate", |l| {
l.set_entry_parties(e, &derived(&[s, s]))
});
refused(&mut b.l, "unknown party", |l| {
l.set_entry_parties(e, &derived(&[s, 999]))
});
refused(&mut b.l, "unknown entry", |l| {
l.set_entry_parties(999, &derived(&[s]))
});
refused(&mut b.l, "mixed kinds", |l| {
l.set_entry_parties(
e,
&[
PartyShare {
party: s,
share: Share::Amount(d("5.00")),
},
PartyShare::whole(k),
],
)
});
refused(&mut b.l, "percents sum to 99", |l| {
l.set_entry_parties(e, &percents(&[(s, "50"), (k, "49")]))
});
refused(&mut b.l, "percent over 100", |l| {
l.set_entry_parties(e, &percents(&[(s, "101"), (k, "-1")]))
});
refused(&mut b.l, "finer than a cent", |l| {
l.set_entry_parties(e, &amounts(&[(s, "5.005"), (k, "4.995")]))
});
refused(&mut b.l, "zero amount", |l| {
l.set_entry_parties(e, &amounts(&[(s, "10.00"), (k, "0")]))
});
let v1 = b.l.add_vendor("Vendor One").unwrap();
let v2 = b.l.add_vendor("Vendor Two").unwrap();
let (p1, p2) = (
b.l.party_of_vendor(v1).unwrap(),
b.l.party_of_vendor(v2).unwrap(),
);
refused(&mut b.l, "two vendors", |l| {
l.set_entry_parties(e, &amounts(&[(p1, "5.00"), (p2, "5.00")]))
});
// The checker agrees on its own.
assert!(check_shares(&percents(&[(s, "100")]), |_| true).is_ok());
assert!(check_shares(&percents(&[(s, "60"), (k, "40.0")]), |_| true).is_ok());
}
/// set_entry_parties INVARIANT 2: the vendor tag follows the one party
/// with a vendor record; clearing clears it.
#[test]
fn vendor_tag_follows_the_one_vendor_party() {
let mut b = books();
let e = post(
&mut b.l,
&[
(b.exp, Side::Debit, "10.00"),
(b.bank, Side::Credit, "10.00"),
],
);
let v = b.l.add_vendor("Vendor One").unwrap();
let pv = b.l.party_of_vendor(v).unwrap();
b.l.set_entry_parties(e, &amounts(&[(pv, "6.00"), (b.tobin, "4.00")]))
.unwrap();
assert_eq!(b.l.entry_vendor(e), Some(v));
b.l.set_entry_parties(e, &derived(&[b.tobin, b.mo]))
.unwrap();
assert_eq!(b.l.entry_vendor(e), None);
b.l.set_entry_parties(e, &[]).unwrap();
assert!(b.l.entry_parties(e).is_empty());
}
/// Single-party tagging is one derived share; INVARIANT 3: naming a
/// party clears the no-party mark, and the mark is refused while
/// parties are named.
#[test]
fn single_party_and_no_party_mark() {
let mut b = books();
let e = post(
&mut b.l,
&[
(b.exp, Side::Debit, "10.00"),
(b.bank, Side::Credit, "10.00"),
],
);
b.l.set_entry_party(e, Some(b.acme)).unwrap();
assert_eq!(b.l.entry_parties(e), &[PartyShare::whole(b.acme)]);
assert_eq!(b.l.entry_party(e), Some(b.acme));
b.l.set_entry_party(e, None).unwrap();
b.l.set_entry_no_party(e, "own transfer").unwrap();
b.l.set_entry_parties(e, &derived(&[b.tobin, b.mo]))
.unwrap();
assert_eq!(b.l.entry_no_party(e), None);
refused(&mut b.l, "no-party while named", |l| {
l.set_entry_no_party(e, "none")
});
}
/// Reversals carry every share; the pair nets to zero for each party.
#[test]
fn reversal_carries_all_shares() {
let mut b = books();
let e = post(
&mut b.l,
&[
(b.exp, Side::Debit, "90.00"),
(b.bank, Side::Credit, "90.00"),
],
);
let shares = amounts(&[(b.tobin, "60.00"), (b.mo, "30.00")]);
b.l.set_entry_parties(e, &shares).unwrap();
let r = b.l.reverse_entry(e, date(2026, 5, 2), "undo").unwrap();
assert_eq!(b.l.entry_parties(r), shares.as_slice());
assert_eq!(
resolved(&b, r).unwrap(),
vec![(b.tobin, d("-60.00")), (b.mo, d("-30.00"))]
);
assert_eq!(paid_received(&b, b.tobin), (Decimal::ZERO, Decimal::ZERO));
assert_eq!(paid_received(&b, b.mo), (Decimal::ZERO, Decimal::ZERO));
}
/// Plain `activity` is activity_with no members: a sole party still
/// counts the whole net.
#[test]
fn activity_counts_a_sole_party_in_full() {
let mut b = books();
let e = post(
&mut b.l,
&[
(b.exp, Side::Debit, "12.34"),
(b.bank, Side::Credit, "12.34"),
],
);
b.l.set_entry_party(e, Some(b.acme)).unwrap();
let a = ledger_core::parties::activity(&b.l, b.acme, year(), &[b.bank]);
assert_eq!(a.paid, d("12.34"));
assert!(a.entries.contains(&e));
}
fn cents() -> impl Strategy<Value = Decimal> {
(1i64..10_000_000).prop_map(|c| Decimal::new(c, 2))
}
proptest! {
/// INVARIANT 6: resolved shares sum to the target exactly, each
/// with its sign, for percents (any split summing to 100, to
/// three decimals), member-derived splits, and capital lines.
#[test]
fn resolved_shares_sum_exactly(
total in cents(),
refund in any::<bool>(),
cuts in proptest::collection::vec(1u32..100_000, 1..6),
member_share in 1u32..1000,
) {
let mut b = books();
let (dr, cr) = if refund { (b.bank, b.exp) } else { (b.exp, b.bank) };
let t = total.to_string();
let e = post(&mut b.l, &[(dr, Side::Debit, &t), (cr, Side::Credit, &t)]);
let target = if refund { -total } else { total };
// Percents: cut 100.000 at sorted points.
let mut points: Vec<u32> = cuts.iter().map(|c| c % 100_000).collect();
points.sort_unstable();
points.dedup();
points.retain(|&p| p > 0);
let mut bounds = vec![0u32];
bounds.extend(points);
bounds.push(100_000);
let mut ps = Vec::new();
for (i, w) in bounds.windows(2).enumerate() {
let party = b.l.add_party(&format!("P{i}"), &[]).unwrap();
ps.push((party, Decimal::new(i64::from(w[1] - w[0]), 3)));
}
let shares: Vec<PartyShare> = ps
.iter()
.map(|&(party, p)| PartyShare { party, share: Share::Percent(p) })
.collect();
b.l.set_entry_parties(e, &shares).unwrap();
let r = resolved(&b, e).unwrap();
prop_assert_eq!(r.iter().map(|(_, v)| *v).sum::<Decimal>(), target);
prop_assert!(r.iter().all(|(_, v)| v.is_zero() || v.is_sign_negative() == refund));
prop_assert!(r.iter().all(|(_, v)| v.normalize().scale() <= 2));
// Member-derived with uneven income shares.
let s = Decimal::new(i64::from(member_share), 3);
b.members[0].share = s;
b.members[1].share = Decimal::ONE - s;
b.l.set_entry_parties(e, &derived(&[b.tobin, b.mo])).unwrap();
let r = resolved(&b, e).unwrap();
prop_assert_eq!(r.iter().map(|(_, v)| *v).sum::<Decimal>(), target);
// Amounts that sum: split at the first party's resolved part.
let first = r[0].1.abs();
let rest = total - first;
if !first.is_zero() && !rest.is_zero() {
b.l.set_entry_parties(e, &[
PartyShare { party: b.tobin, share: Share::Amount(first) },
PartyShare { party: b.mo, share: Share::Amount(rest) },
]).unwrap();
let r = resolved(&b, e).unwrap();
prop_assert_eq!(r.iter().map(|(_, v)| *v).sum::<Decimal>(), target);
}
}
/// Capital-line derivation: two members contribute any amounts in
/// one entry; each gets their own line, summing to the flow.
#[test]
fn capital_line_shares_sum_exactly(a in cents(), c in cents()) {
let mut b = books();
let total = a + c;
let e = post(&mut b.l, &[
(b.bank, Side::Debit, &total.to_string()),
(b.cap_s, Side::Credit, &a.to_string()),
(b.cap_k, Side::Credit, &c.to_string()),
]);
b.l.set_entry_parties(e, &derived(&[b.tobin, b.mo])).unwrap();
let r = resolved(&b, e).unwrap();
prop_assert_eq!(r, vec![(b.tobin, -a), (b.mo, -c)]);
let sa = activity_with(&b.l, b.tobin, year(), &[b.bank], &b.members);
let sk = activity_with(&b.l, b.mo, year(), &[b.bank], &b.members);
prop_assert_eq!(sa.received + sk.received, total);
}
}
}