swaitsandClaude Opus 5.5
2f999c6050
check / check (push) Canceled after 0s
Book value is cost less what the books posted; the schedule's figure is apart. An asset's acquired date comes from its entry. Contributed property keeps its section 723 carryover basis apart from its depreciable basis (the lower of value and adjusted basis), with its 704(c) built-in gain and method. The K-1 worksheet reports tax-basis capital (Form 1065 Item L) beside the book figures, leaving open what only the CPA knows. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
1.6 KiB
1.6 KiB
CPA handoff
- books.export_cpa_package carries every member's and 1099 payee's full TIN from the vault (the K-1 worksheet and the 1099 worksheet). It hands the zip over: run its download command with the folder the human wants it in (books served by
wanderbooks mcp), then tell them where it is. The viewer's "Export for CPA" makes the same package. - Never file the package, or a file from it, into the books.
- tin_gaps lists each member or payee whose TIN it lacks and why: collect them (books.set_tin, books.set_w9) and export again.
- Everything in it is as of its as_of: the 1099 worksheet counts the year's payments through that day, and general-journal.iif (the QuickBooks Desktop file) every posted entry from the first through it, closing entries left out. That file is plain ASCII within QuickBooks Desktop's limits: warnings (and the README) say what it writes differently from the books ("Café" as "Cafe", a name cut to 31 characters, a subaccount of another type at the top level, the memos grouped); tell the human. It names no customer or vendor: the README lists the entries on accounts receivable or payable, where QuickBooks may ask the CPA for one.
- With members, the K-1 worksheet is two files: k1-members.csv (each member's capital on the books, with their TIN) and k1-tax-basis-capital.csv (the same capital on the tax basis, as Schedule K-1 Item L reports it: property contributed at the member's adjusted basis, IRC §723, and the reconciliation from book to tax capital). A line the books can't know (tax depreciation, the basis of property no asset records) is left open with what the books have: tell the human the CPA supplies it; never fill it in.