# An invoice's or bill's lines count toward the projects they name.
#
# wanderbooks: rules.md B-37 item 8 (journal feature
# `document_line_projects`); regression tests in ledger-core
# `tests/spec_document_projects.rs`, ledger-store
# `tests/document_projects.rs`, ledger-cli `tests/spec_projects.rs`
# (`invoice_and_bill_lines_count_toward_their_projects`).
#
# Expected values worked by hand. Invoice 1 bills 3,000.00 + 500.00 of
# Zeta's design (3,500.00), 200.00 of Harbor's hosting and an untagged
# 100.00 rush fee: 3,800.00, all Revenue (4000), the receivable untagged.
# Bill 1 is 1,200.00 of Zeta's illustration and 50.00 of untagged
# postage: 1,250.00 of General Expenses (6999). Bill 2, 300.00, names no
# project. The customer's payment and the bill's payment move cash and
# the receivable or payable only: no project figure. So Zeta nets
# 3,500.00 - 1,200.00 = 2,300.00; Harbor 200.00 (both are client work,
# so neither has an unrecovered cost: on spec, a hoped-for payment is no
# receivable, B-37 item 4); the untagged lines 100.00 - 50.00 - 300.00
# - 1,500.00 (rent) = -1,750.00; together 750.00, the P&L's net
# (3,800.00 - 1,550.00 - 1,500.00). Dana was paid 1,250.00 from the bank,
# whatever the bill's projects; the second bill is still owed.

id = "projects-invoice-and-bill-lines-count-by-project"
title = "An invoice's or bill's lines count toward the projects they name"
rule = "Each line of an invoice or bill MAY name a project; its revenue (an invoice's) or cost (a bill's) MUST then count toward that project's figures exactly as a tagged line of a hand-built entry would, the receivable, the payable and their payments MUST count toward none, and every figure that is not a project's (the P&L, a payee's 1099 payments) MUST be what it would be with no project named."
status = "CONVENTION"
sources = [
  "Job-order costing: a job cost sheet accumulates the revenue and the direct costs identified with one job, a supplier's invoice and the job's billing among them (management-accounting convention; wanderbooks docs/spec/rules.md B-37 items 3 and 8)",
  "wanderbooks docs/spec/rules.md B-11 and B-14: a period's net income is its revenue less its expenses",
  "Treas. Reg. §1.6041-1(a)(1)(iv) (docs/spec/sources/irs-1099-payment-method.md): a 1099 counts payments made, not how the books classify them",
]
tags = ["projects", "classes", "job-costing", "accrual", "invoices", "bills"]

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

[[setup.accounts]]
code = "1000"
name = "Bank"
type = "asset"
[[setup.accounts]]
code = "1200"
name = "Accounts Receivable"
type = "asset"
[[setup.accounts]]
code = "2000"
name = "Accounts Payable"
type = "liability"
[[setup.accounts]]
code = "4000"
name = "Revenue"
type = "revenue"
[[setup.accounts]]
code = "6200"
name = "Rent"
type = "expense"
[[setup.accounts]]
code = "6999"
name = "General Expenses"
type = "expense"

[[setup.projects]]
name = "Zeta"
kind = "client"
[[setup.projects]]
name = "Harbor"
kind = "client"

[[setup.payees]]
name = "Dana Illustration"
form = "1099-NEC"

[[events]]
date = "2026-03-02"
description = "Invoice to Cedar"
invoice = { customer = "Cedar Client", lines = [
  { description = "Design", amount = "3000.00", project = "Zeta" },
  { description = "Hosting", amount = "200.00", project = "Harbor" },
  { description = "Rush fee", amount = "100.00" },
  { description = "Revisions", amount = "500.00", project = "Zeta" },
] }

[[events]]
date = "2026-03-09"
description = "Dana's bill"
bill = { vendor = "Dana Illustration", lines = [
  { description = "Illustration", amount = "1200.00", project = "Zeta" },
  { description = "Postage", amount = "50.00" },
] }

[[events]]
date = "2026-03-20"
description = "Cedar pays invoice 1"
older = true
lines = [
  { account = "1000", side = "debit", amount = "3800.00" },
  { account = "1200", side = "credit", amount = "3800.00" },
]

[[events]]
date = "2026-03-30"
description = "Pay Dana's bill"
older = true
payee = "Dana Illustration"
lines = [
  { account = "2000", side = "debit", amount = "1250.00" },
  { account = "1000", side = "credit", amount = "1250.00" },
]

[[events]]
date = "2026-03-31"
description = "Studio rent"
lines = [
  { account = "6200", side = "debit", amount = "1500.00" },
  { account = "1000", side = "credit", amount = "1500.00" },
]

[[events]]
date = "2026-04-02"
description = "Dana's second bill"
bill = { vendor = "Dana Illustration", amount = "300.00" }

[[expect]]
query = "entry"
entry = 1
[expect.values]
"1200.debit" = "3800.00"
"4000.credit" = "3800.00"

[[expect]]
query = "entry"
entry = 2
[expect.values]
"6999.debit" = "1250.00"
"2000.credit" = "1250.00"

[[expect]]
query = "project"
project = "Zeta"
from = "2026-01-01"
to = "2026-12-31"
[expect.values]
revenue = "3500.00"
expenses = "1200.00"
net = "2300.00"
"to_date.revenue" = "3500.00"
"to_date.expenses" = "1200.00"
"to_date.net" = "2300.00"
unrecovered_cost = "none"

[[expect]]
query = "project"
project = "Harbor"
from = "2026-01-01"
to = "2026-12-31"
[expect.values]
revenue = "200.00"
expenses = "0.00"
net = "200.00"
"to_date.revenue" = "200.00"
"to_date.expenses" = "0.00"
"to_date.net" = "200.00"
unrecovered_cost = "none"

[[expect]]
query = "profit_and_loss"
from = "2026-01-01"
to = "2026-12-31"
[expect.values]
"4000" = "3800.00"
"6200" = "1500.00"
"6999" = "1550.00"
net_income = "750.00"

[[expect]]
query = "vendor_1099_paid"
from = "2026-01-01"
to = "2026-12-31"
[expect.values]
"Dana Illustration" = "1250.00"