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
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@@ -262,3 +262,397 @@ fn payments_come_from_cash_and_financing_only() {
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let plain = vendor_1099_report(&l, 2026, None).unwrap();
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assert_eq!(plain.vendors[0].paid, dec("700"));
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}
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/// Books for the shared-payment tests: bank 1000, card 2050, contract
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/// labor 6000; Dana (1099-NEC) and member Tobin as parties.
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struct Shared {
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l: Ledger,
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bank: ledger_core::AccountId,
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card: ledger_core::AccountId,
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labor: ledger_core::AccountId,
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dana: ledger_core::VendorId,
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dana_p: ledger_core::PartyId,
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tobin: ledger_core::PartyId,
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}
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fn shared_books() -> Shared {
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let mut l = Ledger::new(Currency::USD);
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let bank = l
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.add_account("1000", "Bank", AccountType::Asset, None, false)
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.unwrap();
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let card = l
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.add_account("2050", "Card", AccountType::Liability, None, false)
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.unwrap();
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let labor = l
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.add_account("6000", "Contract Labor", AccountType::Expense, None, false)
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.unwrap();
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let dana = l.add_vendor("Dana").unwrap();
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l.set_vendor_1099(dana, Some(Form1099::Nec), true).unwrap();
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let dana_p = l.party_of_vendor(dana).unwrap();
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let tobin = l
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.add_party("Tobin", &[ledger_core::Role::Member])
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.unwrap();
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Shared {
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l,
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bank,
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card,
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labor,
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dana,
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dana_p,
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tobin,
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}
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}
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/// Post `lines` on `date` and name `shares` on it.
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fn post_shared(
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s: &mut Shared,
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date: NaiveDate,
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lines: &[(ledger_core::AccountId, Side, &str)],
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shares: &[(ledger_core::PartyId, ledger_core::Share)],
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) -> ledger_core::EntryId {
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let e = s.l.create_entry(date, "shared payment");
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for (a, side, amt) in lines {
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s.l.add_line(e, *a, *side, Money::new(dec(amt), Currency::USD))
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.unwrap();
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}
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s.l.post_entry(e).unwrap();
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let shares: Vec<ledger_core::PartyShare> = shares
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.iter()
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.map(|&(party, share)| ledger_core::PartyShare { party, share })
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.collect();
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s.l.set_entry_parties(e, &shares).unwrap();
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e
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}
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fn dana_paid(s: &Shared) -> (Decimal, Vec<ledger_core::EntryId>) {
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let r = vendor_1099_report(&s.l, 2026, None).unwrap();
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let line = r.vendors.iter().find(|v| v.vendor_id == s.dana).unwrap();
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(line.paid, r.unresolved)
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}
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/// vendor_1099_report_with_members SCENARIO 3, by hand: $1,000.00 from
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/// the bank (Dr 6000 / Cr 1000), Dana $600.00 and Tobin $400.00 by
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/// amount. Payment = target = 1,000.00, so Dana's 1099 counts her share
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/// unchanged: 600.00 (not the whole 1,000.00).
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#[test]
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fn a_shared_payment_counts_the_vendors_share() {
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use ledger_core::Share::Amount;
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let mut s = shared_books();
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let (bank, labor, dana_p, tobin) = (s.bank, s.labor, s.dana_p, s.tobin);
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let e = post_shared(
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&mut s,
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d(2026, 3, 1),
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&[
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(labor, Side::Debit, "1000.00"),
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(bank, Side::Credit, "1000.00"),
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],
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&[
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(dana_p, Amount(dec("600.00"))),
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(tobin, Amount(dec("400.00"))),
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],
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);
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assert_eq!(
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s.l.entry_vendor(e),
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Some(s.dana),
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"the vendor tag follows Dana"
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);
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assert_eq!(dana_paid(&s), (dec("600.00"), vec![]));
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// With sources and members named, the same.
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let r = ledger_core::vendor_1099_report_with_members(
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&s.l,
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2026,
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None,
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&ledger_core::PaymentAccounts {
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cash: vec![bank],
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financing: vec![],
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},
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&[],
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)
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.unwrap();
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assert_eq!(r.vendors[0].paid, dec("600.00"));
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assert!(!r.vendors[0].reportable, "600.00 is under 2,000");
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}
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/// SCENARIO 4, by hand: $100.01 from the bank split 50% / 50%. Each part
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/// is 100.01 × 50 / 100 = 50.005, rounded toward zero to 50.00; the cent
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/// left over goes to the party named first (shares INVARIANT 8). Dana
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/// first: 50.01. A second payment with Dana named second: 50.00. Total
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/// 100.01.
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#[test]
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fn a_percent_split_gives_the_leftover_cent_to_the_first() {
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use ledger_core::Share::Percent;
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let mut s = shared_books();
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let (bank, labor, dana_p, tobin) = (s.bank, s.labor, s.dana_p, s.tobin);
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let lines = [
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(labor, Side::Debit, "100.01"),
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(bank, Side::Credit, "100.01"),
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];
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post_shared(
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&mut s,
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d(2026, 4, 1),
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&lines,
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&[(dana_p, Percent(dec("50"))), (tobin, Percent(dec("50")))],
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);
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assert_eq!(dana_paid(&s).0, dec("50.01"));
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post_shared(
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&mut s,
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d(2026, 4, 2),
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&lines,
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&[(tobin, Percent(dec("50"))), (dana_p, Percent(dec("50")))],
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);
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assert_eq!(dana_paid(&s).0, dec("100.01"), "50.01 + 50.00");
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}
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/// SCENARIO 6, by hand: SCENARIO 3's payment reversed the same year. The
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/// reversal carries the shares; its target is −1,000.00, Dana's amount
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/// resolves to −600.00, and the payment is −1,000.00 = target, so she
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/// nets 600.00 − 600.00 = 0.00 (still listed: she is marked for a 1099).
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#[test]
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fn a_reversed_shared_payment_nets_to_zero() {
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use ledger_core::Share::Amount;
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let mut s = shared_books();
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let (bank, labor, dana_p, tobin) = (s.bank, s.labor, s.dana_p, s.tobin);
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let e = post_shared(
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&mut s,
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d(2026, 3, 1),
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&[
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(labor, Side::Debit, "1000.00"),
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(bank, Side::Credit, "1000.00"),
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],
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&[
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(dana_p, Amount(dec("600.00"))),
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(tobin, Amount(dec("400.00"))),
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],
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);
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let rev = s.l.reverse_entry(e, d(2026, 3, 2), "wrong payee").unwrap();
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assert_eq!(s.l.entry_parties(rev), s.l.entry_parties(e));
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assert_eq!(dana_paid(&s), (dec("0.00"), vec![]));
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}
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/// SCENARIO 5, by hand: $1,000.00 of contract labor, 600.00 from the
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/// bank and 400.00 on the card, Dana 60% / Tobin 40%. Target (the flow
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/// net, the card counted as money) 1,000.00, Dana's share 600.00, the
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/// 1099 payment 600.00 (the card is not a payment source): 600.00 ×
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/// 600.00 / 1,000.00 = 360.00. Then $100.00 with 33.33 from the bank and
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/// 66.67 on the card, 50/50: share 50.00, 33.33 × 50.00 / 100.00 =
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/// 16.665, rounded half away from zero to 16.67. Total 376.67.
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#[test]
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fn a_shared_payment_partly_on_a_card_scales_to_the_payment() {
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use ledger_core::Share::Percent;
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let mut s = shared_books();
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let (bank, card, labor, dana_p, tobin) = (s.bank, s.card, s.labor, s.dana_p, s.tobin);
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post_shared(
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&mut s,
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d(2026, 5, 1),
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&[
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(labor, Side::Debit, "1000.00"),
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(bank, Side::Credit, "600.00"),
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(card, Side::Credit, "400.00"),
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],
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&[(dana_p, Percent(dec("60"))), (tobin, Percent(dec("40")))],
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);
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assert_eq!(dana_paid(&s).0, dec("360.00"));
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post_shared(
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&mut s,
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d(2026, 5, 2),
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&[
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(labor, Side::Debit, "100.00"),
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(bank, Side::Credit, "33.33"),
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(card, Side::Credit, "66.67"),
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],
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&[(dana_p, Percent(dec("50"))), (tobin, Percent(dec("50")))],
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);
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assert_eq!(dana_paid(&s).0, dec("376.67"));
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}
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/// INVARIANT 4, by hand: amounts of 600.00 and 300.00 on a 1,000.00
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/// payment don't resolve (shares SCENARIO 5), so the whole 1,000.00
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/// counts toward Dana and the entry is listed. A single-party entry
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/// (300.00, Dana alone) counts in full, as before shares: 1,300.00.
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#[test]
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fn unresolved_shares_count_in_full_and_are_listed() {
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use ledger_core::Share::{Amount, Derived};
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let mut s = shared_books();
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let (bank, labor, dana_p, tobin) = (s.bank, s.labor, s.dana_p, s.tobin);
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let e = post_shared(
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&mut s,
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d(2026, 6, 1),
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&[
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(labor, Side::Debit, "1000.00"),
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(bank, Side::Credit, "1000.00"),
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],
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&[
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(dana_p, Amount(dec("600.00"))),
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(tobin, Amount(dec("300.00"))),
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],
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);
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post_shared(
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&mut s,
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d(2026, 6, 2),
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&[
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(labor, Side::Debit, "300.00"),
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(bank, Side::Credit, "300.00"),
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],
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&[(dana_p, Derived)],
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);
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assert_eq!(dana_paid(&s), (dec("1300.00"), vec![e]));
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}
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/// The SCENARIO 3 payment: $1,000.00 from the bank, Dana 600.00 and
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/// Tobin 400.00 by amount.
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fn dana_and_tobin(s: &mut Shared) -> ledger_core::EntryId {
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use ledger_core::Share::Amount;
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let (bank, labor, dana_p, tobin) = (s.bank, s.labor, s.dana_p, s.tobin);
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post_shared(
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s,
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d(2026, 3, 1),
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&[
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(labor, Side::Debit, "1000.00"),
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(bank, Side::Credit, "1000.00"),
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],
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&[
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(dana_p, Amount(dec("600.00"))),
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(tobin, Amount(dec("400.00"))),
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],
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)
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}
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/// set_entry_vendor SCENARIO 4, by hand: re-tagging Dana's vendor on the
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/// shared payment keeps both shares, so her 1099 stays 600.00 (not the
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/// whole 1,000.00) and Tobin keeps his part. Tagging a vendor whose
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/// party isn't named is refused, changing nothing.
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#[test]
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fn tagging_the_vendor_keeps_a_shared_entrys_parties() {
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let mut s = shared_books();
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let e = dana_and_tobin(&mut s);
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let before = s.l.entry_parties(e).to_vec();
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s.l.set_entry_vendor(e, Some(s.dana)).unwrap();
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assert_eq!(s.l.entry_parties(e), before.as_slice());
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assert!(s.l.entry_names_party(e, s.tobin));
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assert_eq!(dana_paid(&s), (dec("600.00"), vec![]));
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let other = s.l.add_vendor("Other Co").unwrap();
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let err = s.l.set_entry_vendor(e, Some(other)).unwrap_err();
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assert!(matches!(err, LedgerError::InvalidParty(_)), "{err:?}");
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assert_eq!(s.l.entry_parties(e), before.as_slice());
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assert_eq!(s.l.entry_vendor(e), Some(s.dana));
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// One party or none: the vendor's party becomes the entry's one party.
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let (labor, bank, tobin) = (s.labor, s.bank, s.tobin);
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let lone = post_shared(
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&mut s,
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d(2026, 3, 5),
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&[(labor, Side::Debit, "50.00"), (bank, Side::Credit, "50.00")],
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&[(tobin, ledger_core::Share::Derived)],
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);
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s.l.set_entry_vendor(lone, Some(s.dana)).unwrap();
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assert_eq!(s.l.entry_party(lone), Some(s.dana_p));
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}
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/// set_entry_vendor SCENARIO 5: clearing the tag on the shared payment,
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/// whose vendor's party (Dana) is named, is refused and changes nothing,
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/// so the 1099 (600.00) and Dana's party activity never disagree.
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#[test]
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fn clearing_the_vendor_on_a_shared_entry_is_refused() {
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let mut s = shared_books();
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let e = dana_and_tobin(&mut s);
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let err = s.l.set_entry_vendor(e, None).unwrap_err();
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assert!(matches!(err, LedgerError::InvalidParty(_)), "{err:?}");
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assert_eq!(s.l.entry_vendor(e), Some(s.dana));
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assert!(s.l.entry_names_party(e, s.dana_p));
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assert_eq!(dana_paid(&s), (dec("600.00"), vec![]));
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// Dropping Dana from the parties clears the tag with her.
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s.l.set_entry_parties(e, &[ledger_core::PartyShare::whole(s.tobin)])
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.unwrap();
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assert_eq!(s.l.entry_vendor(e), None);
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}
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/// set_entry_parties SCENARIO 3, by hand: the shared payment reversed,
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/// then re-apportioned 700.00 / 300.00. The reversal is re-apportioned
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/// too, so Dana nets 700.00 − 700.00 = 0.00 (not 700.00 − 600.00 =
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/// 100.00). Re-apportioning the reversal itself does the same for the
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/// original.
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#[test]
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fn re_apportioning_a_reversed_entry_re_apportions_its_reversal() {
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use ledger_core::Share::Amount;
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let mut s = shared_books();
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let e = dana_and_tobin(&mut s);
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let rev = s.l.reverse_entry(e, d(2026, 3, 2), "wrong payee").unwrap();
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assert_eq!(s.l.reversal_chain(e), vec![e, rev]);
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assert_eq!(s.l.reversal_chain(rev), vec![e, rev]);
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let shares = |a: &str, b: &str| {
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vec![
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ledger_core::PartyShare {
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party: s.dana_p,
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share: Amount(dec(a)),
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},
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ledger_core::PartyShare {
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party: s.tobin,
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share: Amount(dec(b)),
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},
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]
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};
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let new = shares("700.00", "300.00");
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s.l.set_entry_parties(e, &new).unwrap();
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assert_eq!(s.l.entry_parties(rev), new.as_slice());
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assert_eq!(dana_paid(&s), (dec("0.00"), vec![]));
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let back = shares("550.00", "450.00");
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s.l.set_entry_parties(rev, &back).unwrap();
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assert_eq!(s.l.entry_parties(e), back.as_slice());
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assert_eq!(dana_paid(&s), (dec("0.00"), vec![]));
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// Re-tagging the vendor on a reversed one-party entry tags both.
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let (labor, bank, tobin) = (s.labor, s.bank, s.tobin);
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let lone = post_shared(
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&mut s,
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d(2026, 4, 1),
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&[(labor, Side::Debit, "80.00"), (bank, Side::Credit, "80.00")],
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&[(tobin, ledger_core::Share::Derived)],
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);
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let lone_rev = s.l.reverse_entry(lone, d(2026, 4, 2), "oops").unwrap();
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s.l.set_entry_vendor(lone, Some(s.dana)).unwrap();
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assert_eq!(s.l.entry_vendor(lone_rev), Some(s.dana));
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assert_eq!(dana_paid(&s), (dec("0.00"), vec![]));
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}
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/// add_vendor INVARIANTS 2-3: a party named on a shared entry beside
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/// Dana (who has a vendor record) can't gain a vendor record, which
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/// would leave the entry naming two vendors (shares INVARIANT 5); a party
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/// named with no vendor party gains the tag with its new record.
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#[test]
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fn a_named_party_gaining_a_vendor_record_keeps_one_vendor_per_entry() {
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use ledger_core::Share::Percent;
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let mut s = shared_books();
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let beta = s.l.add_party("Beta", &[]).unwrap();
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let (bank, labor, dana_p) = (s.bank, s.labor, s.dana_p);
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let e = post_shared(
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&mut s,
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d(2026, 7, 1),
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&[
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(labor, Side::Debit, "100.00"),
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(bank, Side::Credit, "100.00"),
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],
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&[(dana_p, Percent(dec("60"))), (beta, Percent(dec("40")))],
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||||
);
|
||||
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");
|
||||
}
|
||||
Reference in new issue
Block a user