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P3: the cash flow statement by ASC 230 (defect 1, D-35, D-42)
check / check (push) Canceled after 0s
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Direct method with the operating reconciliation and noncash schedules; it
foots by construction (Lean and Kani). Every non-cash account belongs to
one section; reversals net; a member or lender paying for the company is
cash borrowed and spent (D-42, constructive receipt and disbursement);
property a member contributes stays noncash. The bookspec seed: one loader
checks every example.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
This commit is contained in:
swaitsandClaude Opus 5.5 committed 2026-10-21 09:35:32 -06:00
1 parent 2c29d48ab9
commit eb4329bb2a
64 files changed
+12128 -1567
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crates/ledger-import/tests/asset_register.rs
+11 -11
View File
@@ -116,9 +116,9 @@ fn sample() -> AssetRegister {
// A member's personal camera: worth less than its basis, so tax
// basis is the fair market value and there's a built-in loss.
contributed(
row(4, "FL-0004", "Sony A7 IV camera", 165000, 0),
row(4, "FL-0004", "Sony A7 IV camera", 175000, 0),
TaxBasisRule::PersonalUseConversion,
191721,
200000,
),
// No tax basis recorded yet.
row(5, "FL-0005", "Standing desk", 80000, 0),
@@ -172,9 +172,9 @@ fn pdf_shows_assets_totals_and_reconciliation() {
"Active",
"Disposed 2026-09-30, proceeds 45.00",
"Total, assets held",
"6,249.00", // cost held: 2,500.00 + 1,299.00 + 1,650.00 + 800.00
"6,349.00", // cost held: 2,500.00 + 1,299.00 + 1,750.00 + 800.00
"852.53", // accumulated held
"5,396.47", // book value held
"5,496.47", // book value held: 6,349.00 - 852.53
"Cost per register",
"Cost per books",
"Difference (unregistered cost)",
@@ -189,7 +189,7 @@ fn pdf_shows_assets_totals_and_reconciliation() {
// The disposed asset's cost (400.00) is shown but in no total.
assert!(t.contains("400.00"));
let l = layout(&sample());
assert_eq!(l.totals, [cents(624900), cents(85253), cents(539647)]);
assert_eq!(l.totals, [cents(634900), cents(85253), cents(549647)]);
}
/// INVARIANTS 7-9: the tax table shows each rule in short words, the
@@ -209,12 +209,12 @@ fn pdf_shows_tax_basis() {
"Personal-use conversion",
"900.00", // MacBook: contributor's basis = tax basis
"399.00", // its built-in gain
"1,917.21", // camera: contributor's basis
"1,650.00", // its tax basis: the fair market value
"(267.21)", // its built-in loss
"2,000.00", // camera: contributor's basis
"1,750.00", // its tax basis: the fair market value
"(250.00)", // its built-in loss: 1,750.00 - 2,000.00
"Not recorded",
"Total tax basis, assets held",
"5,050.00", // 2,500.00 + 900.00 + 1,650.00; the desk has none
"5,150.00", // 2,500.00 + 900.00 + 1,750.00; the desk has none
"Tax basis not recorded for 1 asset",
"Notes",
"Book value is the fair market value at contribution",
@@ -227,7 +227,7 @@ fn pdf_shows_tax_basis() {
}
let l = layout(&r);
assert_eq!(l.tax_total, r.total_tax_basis);
assert_eq!(l.tax_total, cents(505000));
assert_eq!(l.tax_total, cents(515000));
assert_eq!(
l.missing.as_deref(),
Some("Tax basis not recorded for 1 asset")
@@ -311,7 +311,7 @@ fn rule_marks_match_their_notes() {
"(Ryzen 7 7840U, 64 GB, 4 TB) Cost 1 2,500.00",
"MacBook Air Carryover 2 1,299.00",
"Old monitor Cost 1 400.00",
"Sony A7 IV camera Personal-use conversion 3 1,650.00",
"Sony A7 IV camera Personal-use conversion 3 1,750.00",
"Standing desk Not recorded 800.00",
"1 Cost: property the company bought",
"2 Carryover (IRC §723): property a member contributes",