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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@@ -8,7 +8,7 @@ use egui_kittest::Harness;
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use ledger_core::arap::DocumentLine;
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use ledger_core::{
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AccountType, Currency, EntryId, Form1099, Money, PartyField, PartyId, PayrollLine, Role, Side,
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W4Facts, W9Facts, vendor_1099_report,
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TinFacts, TinType, W4Facts, W9Facts, vendor_1099_report,
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};
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use ledger_gui::books::Books;
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use ledger_gui::nav::{Route, Section};
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@@ -577,6 +577,56 @@ fn w9_text_never_shows_more_than_the_last_four() {
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);
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}
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/// pages/journal.rs `party.tin_set`: recorded, purged, and cleared, each
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/// in plain language with the TIN's type and last four, never more of it.
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#[test]
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fn tin_text_never_shows_more_than_the_last_four() {
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let f = fixture("tintext");
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let mut s = Store::open(&f.dir.0.join("books-data")).unwrap();
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let facts = |tin_type, purged: Option<&str>| TinFacts {
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tin_type,
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last4: "4915".into(),
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vault_record: purged.is_none().then(|| "ab".repeat(32)),
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purged: purged.map(str::to_string),
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};
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s.set_party_tin(f.pat, Some(facts(TinType::Ssn, None)))
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.unwrap();
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s.set_party_tin(
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f.pat,
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Some(facts(
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TinType::Ssn,
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Some("purged from the wanderbooks vault on 2026-10-15: retention over"),
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)),
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)
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.unwrap();
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s.set_party_tin(f.pat, None).unwrap();
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s.set_party_tin(f.pat, Some(facts(TinType::Itin, None)))
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.unwrap();
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drop(s);
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let b = load(&f.dir.0);
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let events: Vec<_> = b
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.journal
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.iter()
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.filter(|l| l.line_type == "party.tin_set")
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.filter_map(|l| describe(&b, l))
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.collect();
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let texts: Vec<&str> = events.iter().map(|e| e.text.as_str()).collect();
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assert_eq!(
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texts,
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vec![
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"Taxpayer ID for Pat Lee recorded: SSN ending 4915, kept in the vault",
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"Purged Pat Lee's SSN (••••4915) from the vault",
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"Taxpayer ID facts for Pat Lee cleared",
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"Taxpayer ID for Pat Lee recorded: ITIN ending 4915, kept in the vault",
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]
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);
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assert!(events.iter().all(|e| e.route == Some(Route::Party(f.pat))));
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// No more than four digits in any of them.
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for t in &texts {
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assert!(t.chars().filter(|c| c.is_ascii_digit()).count() <= 4, "{t}");
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}
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}
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#[test]
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fn attention_asks_for_a_w9_until_its_facts_are_recorded() {
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let f = fixture("attention");
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@@ -914,3 +964,510 @@ fn entries_without_a_counterparty_need_attention_unless_off() {
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let (dir, _s, ..) = counterparty_books("np-off", Some("off"));
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assert!(item(&load_with_toml(&dir.0)).is_none());
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}
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// ------------------------------------------------------- party shares and the capital statement
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//
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// Oracles: EntryParty (resolved shares), PartyFlow (each party's share),
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// CapitalStatement (INVARIANTS 1–6), ledger_core::k1, docs/parties-and-attachments.md
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// "Shares" and "A member's capital statement". Values worked by hand.
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struct MemberBooks {
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dir: TempDir,
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tobin: PartyId,
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mo: PartyId,
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reimburse: EntryId,
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property: EntryId,
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distribution: EntryId,
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}
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/// Two 50/50 members. 2025: a joint cash contribution of $1,000.00 each.
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/// 2026: equipment contributed ($600.00 each, Feb), an expense paid from
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/// joint funds ($300.00 on 2100, Mar), revenue $1,000.00 (Apr), $100.00
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/// of 2100 reimbursed to both (May), $200.00 distributed to each (Jun),
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/// and Jan–Jun closed to the members ($700.00 net: $350.00 each).
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fn member_books(tag: &str) -> MemberBooks {
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let dir = TempDir::new(tag);
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let mut s = Store::create(&dir.0.join("books-data"), Currency::USD).unwrap();
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let acct = |s: &mut Store, c: &str, n: &str, t| s.add_account(c, n, t, None, false).unwrap();
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let bank = acct(&mut s, "1000", "Bluevine", AccountType::Asset);
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let equip = acct(&mut s, "1500", "Equipment", AccountType::Asset);
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let due = acct(
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&mut s,
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"2100",
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"Due to Shareholders",
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AccountType::Liability,
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);
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let cap_s = acct(
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&mut s,
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"3000",
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"Owner Capital — Tobin Harlow",
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AccountType::Equity,
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);
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let cap_k = acct(
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&mut s,
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"3001",
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"Owner Capital — Morgan Ellis",
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AccountType::Equity,
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);
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let rev = acct(&mut s, "4000", "App Revenue", AccountType::Revenue);
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let exp = acct(&mut s, "6050", "Domain & Hosting", AccountType::Expense);
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let tobin = s.add_party("Tobin Harlow", &[Role::Member]).unwrap();
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let mo = s
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.add_party("Morgan Ellis", &[Role::Member])
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.unwrap();
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let both = [
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ledger_core::PartyShare::whole(tobin),
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ledger_core::PartyShare::whole(mo),
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];
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let post = |s: &mut Store, date, what: &str, lines: &[(u64, Side, i64)]| {
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let e = s.create_entry(date, what).unwrap();
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for &(a, side, c) in lines {
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s.add_line(e, a, side, usd(c)).unwrap();
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}
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s.post_entry(e).unwrap();
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e
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};
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let open = post(
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&mut s,
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d(2025, 6, 1),
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"Opening contribution",
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&[
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(bank, Side::Debit, 200_000),
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(cap_s, Side::Credit, 100_000),
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(cap_k, Side::Credit, 100_000),
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],
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);
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s.set_entry_parties(open, &both).unwrap();
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let property = post(
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&mut s,
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d(2026, 2, 1),
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"Laptop contributed",
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&[
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(equip, Side::Debit, 120_000),
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(cap_s, Side::Credit, 60_000),
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(cap_k, Side::Credit, 60_000),
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],
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);
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s.set_entry_parties(property, &both).unwrap();
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post(
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&mut s,
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d(2026, 3, 1),
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"Hosting from joint funds",
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&[(exp, Side::Debit, 30_000), (due, Side::Credit, 30_000)],
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);
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post(
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&mut s,
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d(2026, 4, 1),
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"Sales",
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&[(bank, Side::Debit, 100_000), (rev, Side::Credit, 100_000)],
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);
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let reimburse = post(
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&mut s,
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d(2026, 5, 1),
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"Reimburse the household",
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&[(due, Side::Debit, 10_000), (bank, Side::Credit, 10_000)],
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);
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s.set_entry_parties(reimburse, &both).unwrap();
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let distribution = post(
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&mut s,
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d(2026, 6, 1),
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"Distribution",
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&[
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(cap_s, Side::Debit, 20_000),
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(cap_k, Side::Debit, 20_000),
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(bank, Side::Credit, 40_000),
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],
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);
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s.set_entry_parties(distribution, &both).unwrap();
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let period = s
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.create_period("H1 2026", d(2026, 1, 1), d(2026, 6, 30))
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.unwrap();
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let half = Decimal::new(5, 1);
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s.close_period_to(
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period,
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&ledger_core::periods::CloseTo::Members(vec![
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ledger_core::MemberClose {
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capital: cap_s,
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share: half,
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distributions: None,
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},
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ledger_core::MemberClose {
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capital: cap_k,
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share: half,
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distributions: None,
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},
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]),
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)
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.unwrap();
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write_member_toml(&dir.0, "cash_accounts = [\"1000\"]\n");
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MemberBooks {
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dir,
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tobin,
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mo,
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reimburse,
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property,
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distribution,
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}
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}
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/// The fixture's wanderbooks.toml, with `books` as its `[books]` table.
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fn write_member_toml(dir: &Path, books: &str) {
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std::fs::write(
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dir.join("wanderbooks.toml"),
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format!(
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"[books]\n{books}[company]\nname = \"Fernhill Labs LLC\"\n\
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[[company.members]]\nname = \"Tobin Harlow\"\nshare = \"50%\"\ncapital_account = \"3000\"\n\
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[[company.members]]\nname = \"Morgan Ellis\"\nshare = \"50%\"\ncapital_account = \"3001\"\n"
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),
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)
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.unwrap();
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}
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/// Post one entry to the fixture's books after the fact.
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fn post_more(m: &MemberBooks, date: NaiveDate, lines: &[(&str, Side, i64)]) -> EntryId {
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let mut s = Store::open(&m.dir.0.join("books-data")).unwrap();
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let e = s.create_entry(date, "Later").unwrap();
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for &(code, side, c) in lines {
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let a = s.ledger().chart().find_by_code(code).unwrap().id;
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s.add_line(e, a, side, usd(c)).unwrap();
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}
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s.post_entry(e).unwrap();
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e
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}
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#[test]
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fn entries_list_every_party_with_its_resolved_share() {
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let m = member_books("shares-entries");
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let b = load_with_toml(&m.dir.0);
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let e = b.entry(m.reimburse).unwrap();
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assert_eq!(e.party_id, None, "two parties: no sole party");
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assert_eq!(
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e.parties
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.iter()
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.map(|p| (p.id, p.resolved))
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.collect::<Vec<_>>(),
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vec![(m.tobin, Some(cents(5_000))), (m.mo, Some(cents(5_000)))]
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);
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assert_eq!(
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e.party.as_deref(),
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Some("Tobin Harlow & Morgan Ellis")
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);
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// Property: net zero, shares of the total.
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let e = b.entry(m.property).unwrap();
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assert_eq!(e.parties[1].resolved, Some(cents(60_000)));
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// The journal says who, for parties_set.
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let line = b
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.journal
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.iter()
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.find(|l| l.line_type == "entry.parties_set")
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.unwrap();
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let ev = describe(&b, line).unwrap();
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assert!(
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ev.text.contains("Tobin Harlow and Morgan Ellis"),
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"{}",
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ev.text
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);
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}
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#[test]
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fn a_members_money_is_their_share() {
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let m = member_books("shares-flow");
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let b = load_with_toml(&m.dir.0);
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let span = (d(2026, 1, 1), today());
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for who in [m.tobin, m.mo] {
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let f = b.party_flow(who, span, true);
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// Half the reimbursement plus their own distribution; the
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// property moved no money.
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assert_eq!(f.paid, cents(25_000));
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assert_eq!(f.received, Decimal::ZERO);
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let what: Decimal = f.what_for.iter().map(|(_, v)| *v).sum();
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assert_eq!(what, f.net(), "what for sums to the net");
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assert!(b.party(who).unwrap().entries.contains(&m.distribution));
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}
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assert_eq!(b.party(m.mo).unwrap().paid_ytd, cents(25_000));
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}
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#[test]
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fn a_members_page_is_their_capital_statement() {
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let m = member_books("capital");
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let b = load_with_toml(&m.dir.0);
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let st = b
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.capital_statement(m.tobin, (d(2026, 1, 1), today()))
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.expect("a member");
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assert_eq!(st.share, Decimal::new(5, 1));
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assert_eq!(st.opening, cents(100_000));
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assert_eq!(st.contributions_cash, Decimal::ZERO);
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assert_eq!(st.contributions_property, cents(60_000));
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assert_eq!(st.income_share, cents(35_000));
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assert_eq!(st.distributions_taken, cents(20_000));
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assert_eq!(st.closing, cents(175_000));
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assert_eq!(
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st.closing,
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st.opening + st.contributions_cash + st.contributions_property + st.income_share
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- st.distributions_taken
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);
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assert_eq!(st.other, Decimal::ZERO);
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// No [books] financing_accounts: 2100's name says "due to"; $300.00
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// advanced less $100.00 reimbursed, half each.
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assert_eq!(st.due_to_members, cents(20_000));
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assert_eq!(st.owed_to_member, cents(10_000));
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// The lines behind it (k1_detail INVARIANT 5), in journal order.
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use ledger_gui::books::CapitalKind as K;
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let kinds: Vec<(EntryId, K, Decimal)> = st
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.lines
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.iter()
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.map(|l| (l.entry, l.kind, l.amount))
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.collect();
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assert_eq!(kinds.len(), 3);
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assert_eq!(
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kinds[0],
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(m.property, K::PropertyContribution, cents(60_000))
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);
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assert_eq!(kinds[1], (m.distribution, K::Distribution, cents(-20_000)));
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assert_eq!((kinds[2].1, kinds[2].2), (K::IncomeShare, cents(35_000)));
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// Over all time: the 2025 contribution is cash (1000 is
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// [books] cash_accounts), the laptop property.
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let all = b
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.capital_statement(m.mo, (d(2025, 1, 1), today()))
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.unwrap();
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assert_eq!(all.opening, Decimal::ZERO);
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assert_eq!(all.contributions_cash, cents(100_000));
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assert_eq!(all.contributions_property, cents(60_000));
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assert_eq!(all.income_share, cents(35_000));
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assert_eq!(all.distributions_taken, cents(20_000));
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assert_eq!(all.closing, cents(175_000));
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// Not a member: no statement.
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let mut s = Store::open(&m.dir.0.join("books-data")).unwrap();
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let other = s.add_party("Riley Chen", &[Role::Contractor]).unwrap();
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drop(s);
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let b = load_with_toml(&m.dir.0);
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assert!(
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b.capital_statement(other, (d(2026, 1, 1), today()))
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.is_none()
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);
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// The page shows it.
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let mut h = Harness::builder()
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.with_size(egui::vec2(1440.0, 1400.0))
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.build_eframe(|cc| App::with_books(&cc.egui_ctx, b, false, Route::Party(m.tobin)));
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h.run_steps(3);
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use egui_kittest::kittest::Queryable;
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h.get_by_label("Capital account");
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h.get_by_label("Contributions of property (at fair market value)");
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}
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/// The viewer's statement is the K-1 worksheet's row, field for field,
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/// over any span (CapitalStatement INVARIANT 1): ledger_core::k1 called
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/// here with the members and cash accounts as the CPA package builds them.
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#[test]
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fn the_capital_statement_is_the_k1_worksheet_row() {
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let m = member_books("capital-k1");
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// Income not yet closed, so beginnings carry undistributed earnings.
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post_more(
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&m,
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d(2026, 7, 1),
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&[
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("1000", Side::Debit, 10_000),
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("4000", Side::Credit, 10_000),
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],
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);
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for (books, fallback) in [("cash_accounts = [\"1000\"]\n", false), ("", true)] {
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write_member_toml(&m.dir.0, books);
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let b = load_with_toml(&m.dir.0);
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let chart = b.ledger.chart();
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let id = |c: &str| chart.find_by_code(c).unwrap().id;
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let members =
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[("Tobin Harlow", "3000"), ("Morgan Ellis", "3001")].map(|(name, code)| {
|
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ledger_core::MemberCapital {
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name: name.into(),
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capital_account: id(code),
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distribution_account: None,
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share: Decimal::new(5, 1),
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}
|
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});
|
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let cash: Vec<_> = if fallback {
|
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let mut all: Vec<_> = ledger_core::parties::money_accounts(&b.ledger, &[])
|
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.cash
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.into_iter()
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.collect();
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all.sort_unstable();
|
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all
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} else {
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vec![id("1000")]
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};
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for span in [
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(d(2025, 1, 1), today()),
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(d(2026, 1, 1), today()),
|
||||
(d(2026, 2, 1), d(2026, 5, 31)),
|
||||
(d(2026, 7, 1), today()),
|
||||
(d(2026, 8, 1), today()),
|
||||
] {
|
||||
let rows =
|
||||
ledger_core::k1::k1_worksheet(&b.ledger, span.0, span.1, &members, &cash).unwrap();
|
||||
for (who, row) in [m.tobin, m.mo].into_iter().zip(&rows) {
|
||||
let st = b.capital_statement(who, span).unwrap();
|
||||
assert_eq!(
|
||||
(
|
||||
st.share,
|
||||
st.opening,
|
||||
st.contributions_cash,
|
||||
st.contributions_property,
|
||||
st.income_share,
|
||||
st.distributions_taken,
|
||||
st.other,
|
||||
st.closing,
|
||||
),
|
||||
(
|
||||
row.share,
|
||||
row.beginning,
|
||||
row.contributions_cash,
|
||||
row.contributions_property,
|
||||
row.net_income,
|
||||
row.distributions,
|
||||
row.other,
|
||||
row.ending,
|
||||
),
|
||||
"{} over {span:?} (fallback {fallback})",
|
||||
row.name
|
||||
);
|
||||
assert_eq!(
|
||||
st.closing,
|
||||
st.opening
|
||||
+ st.contributions_cash
|
||||
+ st.contributions_property
|
||||
+ st.income_share
|
||||
- st.distributions_taken
|
||||
+ st.other
|
||||
);
|
||||
}
|
||||
}
|
||||
}
|
||||
}
|
||||
|
||||
/// Income not yet closed is the member's (members_equity INVARIANT 3):
|
||||
/// $100.00 of July revenue, unclosed, is $50.00 each of income in the
|
||||
/// span and of capital after it. Tobin, 2026: 1,000 + 600 + (350 + 50)
|
||||
/// − 200 = 1,800. July on: 1,750 + 50 = 1,800. August on: opening 1,800
|
||||
/// (the July income carried), nothing moved.
|
||||
#[test]
|
||||
fn the_capital_statement_counts_income_not_yet_closed() {
|
||||
let m = member_books("capital-unclosed");
|
||||
post_more(
|
||||
&m,
|
||||
d(2026, 7, 1),
|
||||
&[
|
||||
("1000", Side::Debit, 10_000),
|
||||
("4000", Side::Credit, 10_000),
|
||||
],
|
||||
);
|
||||
let b = load_with_toml(&m.dir.0);
|
||||
let st = b
|
||||
.capital_statement(m.tobin, (d(2026, 1, 1), today()))
|
||||
.unwrap();
|
||||
assert_eq!(st.opening, cents(100_000));
|
||||
assert_eq!(st.income_share, cents(40_000));
|
||||
assert_eq!(st.closing, cents(180_000));
|
||||
// The close is still the only income line: July's has no entry on
|
||||
// capital (INVARIANT 3).
|
||||
let closes: Decimal = st
|
||||
.lines
|
||||
.iter()
|
||||
.filter(|l| l.kind == ledger_gui::books::CapitalKind::IncomeShare)
|
||||
.map(|l| l.amount)
|
||||
.sum();
|
||||
assert_eq!(closes, cents(35_000));
|
||||
let july = b
|
||||
.capital_statement(m.tobin, (d(2026, 7, 1), today()))
|
||||
.unwrap();
|
||||
assert_eq!(
|
||||
(july.opening, july.income_share, july.closing),
|
||||
(cents(175_000), cents(5_000), cents(180_000))
|
||||
);
|
||||
assert!(july.lines.is_empty());
|
||||
let aug = b
|
||||
.capital_statement(m.mo, (d(2026, 8, 1), today()))
|
||||
.unwrap();
|
||||
assert_eq!(
|
||||
(aug.opening, aug.income_share, aug.closing),
|
||||
(cents(180_000), Decimal::ZERO, cents(180_000))
|
||||
);
|
||||
}
|
||||
|
||||
/// "Owed to them" reads [books] financing_accounts first (INVARIANT 5):
|
||||
/// with 2200 "Member advances" ($40.00 advanced in July) as the financing
|
||||
/// account, 2100's "due to" name no longer counts: $40.00, $20.00 each.
|
||||
/// Without the setting, the name rule: 2100's $200.00 (2200's name says
|
||||
/// neither "due to" nor "owed to").
|
||||
#[test]
|
||||
fn owed_to_members_reads_the_financing_accounts_first() {
|
||||
let m = member_books("capital-financing");
|
||||
let mut s = Store::open(&m.dir.0.join("books-data")).unwrap();
|
||||
s.add_account(
|
||||
"2200",
|
||||
"Member advances",
|
||||
AccountType::Liability,
|
||||
None,
|
||||
false,
|
||||
)
|
||||
.unwrap();
|
||||
drop(s);
|
||||
post_more(
|
||||
&m,
|
||||
d(2026, 7, 2),
|
||||
&[("6050", Side::Debit, 4_000), ("2200", Side::Credit, 4_000)],
|
||||
);
|
||||
let span = (d(2026, 1, 1), today());
|
||||
write_member_toml(
|
||||
&m.dir.0,
|
||||
"cash_accounts = [\"1000\"]\nfinancing_accounts = [\"2200\"]\n",
|
||||
);
|
||||
let b = load_with_toml(&m.dir.0);
|
||||
let st = b.capital_statement(m.mo, span).unwrap();
|
||||
assert_eq!(
|
||||
(st.due_to_members, st.owed_to_member),
|
||||
(cents(4_000), cents(2_000))
|
||||
);
|
||||
write_member_toml(&m.dir.0, "cash_accounts = [\"1000\"]\n");
|
||||
let b = load_with_toml(&m.dir.0);
|
||||
let st = b.capital_statement(m.mo, span).unwrap();
|
||||
assert_eq!(
|
||||
(st.due_to_members, st.owed_to_member),
|
||||
(cents(20_000), cents(10_000))
|
||||
);
|
||||
}
|
||||
|
||||
/// Without [books] cash_accounts the capital statement reads money as
|
||||
/// core does (every asset account but receivables: Books::
|
||||
/// k1_cash_accounts), so the laptop on 1500 reads as cash: Tobin's 2026
|
||||
/// contributions are $600.00 cash, none property. The Cash page keeps its
|
||||
/// name-based guess ("Bluevine" names no cash word: no cash accounts).
|
||||
#[test]
|
||||
fn without_cash_accounts_the_capital_statement_reads_money_as_core_does() {
|
||||
let m = member_books("capital-no-cash");
|
||||
write_member_toml(&m.dir.0, "");
|
||||
let b = load_with_toml(&m.dir.0);
|
||||
let id = |c: &str| b.ledger.chart().find_by_code(c).unwrap().id;
|
||||
assert_eq!(b.k1_cash_accounts, vec![id("1000"), id("1500")]);
|
||||
assert!(
|
||||
b.cash_accounts.is_empty(),
|
||||
"the Cash page's guess is unchanged"
|
||||
);
|
||||
let st = b
|
||||
.capital_statement(m.tobin, (d(2026, 1, 1), today()))
|
||||
.unwrap();
|
||||
assert_eq!(
|
||||
(st.contributions_cash, st.contributions_property),
|
||||
(cents(60_000), Decimal::ZERO)
|
||||
);
|
||||
assert_eq!(
|
||||
st.lines[0].kind,
|
||||
ledger_gui::books::CapitalKind::CashContribution
|
||||
);
|
||||
assert_eq!(st.closing, cents(175_000));
|
||||
let all = b
|
||||
.capital_statement(m.mo, (d(2025, 1, 1), today()))
|
||||
.unwrap();
|
||||
assert_eq!(
|
||||
(all.contributions_cash, all.contributions_property),
|
||||
(cents(160_000), Decimal::ZERO)
|
||||
);
|
||||
}
|
||||
Reference in new issue
Block a user