# P3 defect 24 (found in design; wanderbooks plan/served.md P3 "Settled in
# design"): party totals treated every liability but payables and payroll
# as money, so an accrual through another liability counted when it was
# booked and again when it was settled. Regression test: ledger-core
# tests/spec_party_totals.rs
# defect24_an_accrual_through_another_liability_counts_once. The shape:
# bookspec/README.md.

id = "p3-party-accrual-counts-once"
title = "An accrual through a liability that isn't money counts once, when it is settled"
rule = """
Money is cash, the company's cards, the members' financing and loans.
Every other liability (accrued expenses, deferred revenue) is a promise:
an entry through it moves nothing with the party until it is settled in
money.
"""
status = "CHOICE"
sources = [
  "Helvering v. Price, 309 U.S. 409, 412-413 (1940): a promise to pay is not payment (wanderbooks docs/spec/sources/helvering-v-price-1940.md)",
  "DECISION (owner, 2026-10-20): money is cash, cards, the members' financing and loans (wanderbooks rules.md B-35 item 5)",
]
tags = ["parties", "accruals", "deferred-revenue", "money"]

[setup]
currency = "USD"
fiscal_year_start = "01-01"
basis = "accrual"
rounding = "half-even"
cash_accounts = ["1000"]
financing_accounts = ["2100"]

[[setup.accounts]]
code = "1000"
name = "Checking"
type = "asset"

[[setup.accounts]]
code = "2100"
name = "Due to Members"
type = "liability"

[[setup.accounts]]
code = "2200"
name = "Accrued Expenses"
type = "liability"

[[setup.accounts]]
code = "2400"
name = "Deferred Revenue"
type = "liability"

[[setup.accounts]]
code = "4000"
name = "Revenue"
type = "revenue"

[[setup.accounts]]
code = "6050"
name = "Domain & Hosting"
type = "expense"

[[setup.parties]]
name = "Northwind Filings"
roles = ["vendor"]

[[setup.parties]]
name = "Riley Chen"
roles = ["customer"]

[[events]]
date = "2026-03-31"
description = "Hosting accrued"
parties = [{ party = "Northwind Filings" }]
lines = [
  { account = "6050", side = "debit", amount = "300.00" },
  { account = "2200", side = "credit", amount = "300.00" },
]

[[events]]
date = "2026-04-15"
description = "Hosting paid"
parties = [{ party = "Northwind Filings" }]
lines = [
  { account = "2200", side = "debit", amount = "300.00" },
  { account = "1000", side = "credit", amount = "300.00" },
]

[[events]]
date = "2026-01-02"
description = "A year paid ahead"
parties = [{ party = "Riley Chen" }]
lines = [
  { account = "1000", side = "debit", amount = "1200.00" },
  { account = "2400", side = "credit", amount = "1200.00" },
]

[[events]]
date = "2026-01-31"
description = "January earned"
parties = [{ party = "Riley Chen" }]
lines = [
  { account = "2400", side = "debit", amount = "100.00" },
  { account = "4000", side = "credit", amount = "100.00" },
]

[[expect]]
query = "party_part"
entry = 1
party = "Northwind Filings"
values = { resolved = "300.00", direction = "neither", cash = "0.00", in_kind = "0.00" }

# Before P3: 600.00.
[[expect]]
query = "party_totals"
party = "Northwind Filings"
basis = "all"
from = "2026-01-01"
to = "2026-12-31"
values = { paid = "300.00", received = "0.00" }

[[expect]]
query = "party_part"
entry = 4
party = "Riley Chen"
values = { resolved = "100.00", direction = "neither", cash = "0.00", in_kind = "0.00" }

# Before P3: 1,300.00.
[[expect]]
query = "party_totals"
party = "Riley Chen"
basis = "all"
from = "2026-01-01"
to = "2026-12-31"
values = { paid = "0.00", received = "1200.00" }