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

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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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swaitsandClaude Opus 5.5 committed 2026-10-15 18:20:18 -06:00
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commit e1b2509c22
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crates/ledger-gui/src/pages/capital.rs
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//! A member's capital account statement, on their party page: the partner
//! capital statement (opening balance, contributions of cash and of
//! property, share of net income, distributions, closing balance), their
//! share, and their part of what the company owes the members jointly.
//! Every number is [`crate::books::CapitalStatement`]'s (which reads
//! ledger_core::k1, the CPA package's K-1 worksheet); this module only
//! lays it out.
use crate::books::{Books, CapitalKind, CapitalStatement};
use crate::fmt;
use crate::nav::Route;
use crate::theme::{self, pal};
use crate::widgets;
use egui::{Align, Layout, RichText, Sense, Ui, vec2};
use rust_decimal::Decimal;
/// What a capital line is, in words.
pub fn kind_label(k: CapitalKind) -> &'static str {
match k {
CapitalKind::CashContribution => "Contribution — cash",
CapitalKind::PropertyContribution => "Contribution — property",
CapitalKind::IncomeShare => "Share of net income",
CapitalKind::Distribution => "Distribution",
}
}
/// A share as a percent: 0.5 → "50%", 0.3333 → "33.33%".
pub fn percent(share: Decimal) -> String {
format!("{}%", (share * Decimal::ONE_HUNDRED).normalize())
}
/// One statement row: an indented label, an amount column, and an
/// optional total column; `strong` for the balances.
fn line(
ui: &mut Ui,
label: &str,
indent: f32,
amount: Option<String>,
total: Option<String>,
strong: bool,
) {
let p = pal(ui.ctx());
let col = 130.0;
ui.horizontal(|ui| {
ui.add_space(indent);
let font = if strong {
theme::semibold(14.0)
} else {
theme::regular(14.0)
};
ui.label(RichText::new(label).font(font));
ui.with_layout(Layout::right_to_left(Align::Center), |ui| {
let t = total.unwrap_or_default();
widgets::amount_cell(ui, &t, col, p.text, strong, false);
let a = amount.unwrap_or_default();
widgets::amount_cell(ui, &a, col, p.text, false, false);
});
});
}
/// A short rule over the amount column (`double`: two, under a total).
fn underline(ui: &mut Ui, total_col: bool, double: bool) {
let p = pal(ui.ctx());
let col = 130.0;
let w = ui.available_width();
let (rect, _) = ui.allocate_exact_size(vec2(w, if double { 5.0 } else { 3.0 }), Sense::hover());
let right = if total_col {
rect.right()
} else {
rect.right() - col - ui.spacing().item_spacing.x
};
let left = right - col + 30.0;
let stroke = egui::Stroke::new(1.0, p.text);
let y = rect.top() + 1.0;
ui.painter()
.line_segment([egui::pos2(left, y), egui::pos2(right, y)], stroke);
if double {
ui.painter().line_segment(
[egui::pos2(left, y + 3.0), egui::pos2(right, y + 3.0)],
stroke,
);
}
}
/// The member's capital account card.
pub fn capital_card(
ui: &mut Ui,
b: &Books,
st: &CapitalStatement,
name: &str,
go: &mut Option<Route>,
) {
let p = pal(ui.ctx());
let account = b.account_name(st.capital);
let (open_account, ()) = widgets::titled_card(
ui,
"Capital account",
|ui| {
widgets::link(
ui,
RichText::new(&account)
.font(theme::regular(12.0))
.color(p.accent),
)
.on_hover_text("Open the capital account's register")
.clicked()
},
|ui| {
ui.vertical_centered(|ui| {
ui.label(RichText::new(name).font(theme::semibold(15.0)));
ui.label(
RichText::new(format!(
"Statement of partner's capital · {} – {}",
fmt::date(st.span.0),
fmt::date(st.span.1)
))
.font(theme::regular(12.5))
.color(p.muted),
);
if let Some(j) = &st.files_jointly_with {
ui.label(
RichText::new(format!(
"Files a joint return with {j}: a K-1 each, both on one Form 1040"
))
.font(theme::regular(12.0))
.color(p.muted),
);
}
});
ui.add_space(10.0);
let amt = |d: Decimal| Some(fmt::accounting(d));
line(
ui,
&format!("Capital, {}", fmt::date(st.span.0)),
0.0,
None,
Some(format!("${}", fmt::accounting(st.opening))),
true,
);
ui.add_space(4.0);
ui.label(
RichText::new("Add")
.font(theme::regular(12.0))
.color(p.muted),
);
line(
ui,
"Contributions of cash",
16.0,
amt(st.contributions_cash),
None,
false,
);
line(
ui,
"Contributions of property (at fair market value)",
16.0,
amt(st.contributions_property),
None,
false,
);
line(
ui,
&format!("Share of net income ({})", percent(st.share)),
16.0,
amt(st.income_share),
None,
false,
);
ui.label(
RichText::new("Less")
.font(theme::regular(12.0))
.color(p.muted),
);
line(
ui,
"Distributions",
16.0,
Some(fmt::accounting(-st.distributions_taken)),
None,
false,
);
if !st.other.is_zero() {
line(ui, "Other changes", 16.0, amt(st.other), None, false);
}
underline(ui, false, false);
let change = st.contributions_cash + st.contributions_property + st.income_share
- st.distributions_taken
+ st.other;
line(
ui,
"Net change in capital",
0.0,
None,
Some(fmt::accounting(change)),
false,
);
underline(ui, true, false);
line(
ui,
&format!("Capital, {}", fmt::date(st.span.1)),
0.0,
None,
Some(format!("${}", fmt::accounting(st.closing))),
true,
);
underline(ui, true, true);
if !st.income_share.is_zero()
&& !st.lines.iter().any(|l| l.kind == CapitalKind::IncomeShare)
{
ui.label(
RichText::new(
"No period closed in this span: the share of net income is earned but not yet closed into the capital account.",
)
.font(theme::regular(11.5))
.color(p.faint),
);
}
ui.add_space(10.0);
widgets::rule(ui);
ui.add_space(6.0);
line(
ui,
"Share of profit, loss, and capital",
0.0,
None,
Some(percent(st.share)),
false,
);
let owed = format!(
"Owed to them on Due to Shareholders ({} of {})",
percent(st.share),
fmt::dollars(st.due_to_members)
);
line(
ui,
&owed,
0.0,
None,
Some(fmt::dollars(st.owed_to_member)),
false,
);
if !st.lines.is_empty() {
ui.add_space(10.0);
ui.collapsing(
RichText::new(format!(
"{} in this span",
fmt::count(st.lines.len(), "capital entry", "capital entries")
))
.font(theme::regular(12.5)),
|ui| {
for l in &st.lines {
ui.horizontal(|ui| {
ui.label(
RichText::new(fmt::date(l.date))
.font(theme::regular(12.5))
.color(p.muted),
);
if widgets::link(
ui,
RichText::new(format!("#{} {}", l.entry, l.description))
.font(theme::regular(12.5)),
)
.clicked()
{
*go = Some(Route::Entry(l.entry));
}
ui.label(
RichText::new(kind_label(l.kind))
.font(theme::regular(12.0))
.color(p.faint),
);
ui.with_layout(Layout::right_to_left(Align::Center), |ui| {
widgets::amount_cell(
ui,
&fmt::accounting(l.amount),
130.0,
p.text,
false,
false,
);
});
});
}
},
);
}
},
);
if open_account {
*go = Some(Route::Account(st.capital));
}
}