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
266 lines
8.5 KiB
Typst
266 lines
8.5 KiB
Typst
// The fixed asset register: every asset, its cost, depreciation scheduled
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// and posted, and book value, then the totals and the reconciliation to
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// the general ledger, then each asset's federal tax figures beside its
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// book cost, and the notes that cite the rules.
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//
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// Everything arrives as data in sys.inputs.data (JSON), laid out by
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// ledger-import::asset_register, with amounts already split into exact
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// parts. The template only typesets: no arithmetic, and no text is ever
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// parsed as markup.
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//
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// Shape: { company, title, period, footer, columns: [12 headings],
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// tax_title, tax_columns: [9 headings], empty, fmv_mark,
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// lines: [{ tag, description, serial, acquired, in_service, cost,
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// salvage, life, accumulated_scheduled,
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// accumulated_posted, book_value, status, disposed,
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// rule, rule_mark, recorded, fmv_at_contribution|null,
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// fmv_recorded, contributor_adjusted_basis|null,
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// tax_basis_723|null, depreciable_basis|null,
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// built_in_gain|null, method|null, source|null }],
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// totals: [cost, scheduled, posted, book_value],
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// tax_totals: [tax_basis_723, depreciable_basis],
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// missing: text|null, notes: [{ mark, text }],
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// reconciliation: [{ label, amount, difference }] }
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// where every amount is { digits: "1,234.56", negative }.
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#let d = json(bytes(sys.inputs.data))
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#let ink = luma(25)
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#let quiet = luma(110)
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#let hair = 0.5pt + luma(160)
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#let firm = 0.6pt + ink
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#set document(title: d.company + " — " + d.title, author: d.company)
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#set text(font: ("Inter", "Noto Sans CJK SC", "Noto Sans Arabic UI", "Noto Sans Hebrew", "Noto Sans Thai", "Noto Sans Devanagari"), size: 8pt, fill: ink, number-width: "tabular", hyphenate: false)
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#set page(
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paper: "us-letter",
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flipped: true,
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margin: (x: 0.6in, top: 0.7in, bottom: 0.7in),
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header: context {
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if counter(page).get().first() > 1 {
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set text(7.5pt, fill: quiet)
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[#d.company · #d.title #h(1fr) #d.period]
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}
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},
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footer: context {
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set text(7.5pt, fill: quiet)
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grid(
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columns: (1fr, auto, 1fr),
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[],
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d.footer,
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align(right)[Page #counter(page).display() of #counter(page).final().first()],
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)
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},
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)
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#align(center)[
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#text(15pt, fill: luma(45), d.company) \
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#v(4pt)
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#text(10.5pt, weight: "bold", d.title) \
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#v(2pt)
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#d.period
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]
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#v(12pt)
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// An amount: negatives in parentheses, the closing one's width reserved on
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// every row so decimal points line up; "$" on totals.
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#let amount(a, currency: false) = {
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let open = if a.negative { [(] } else { [] }
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let close = if a.negative { [)] } else { hide[)] }
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let sign = if currency [\$] else []
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[#open#sign#a.digits#close]
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}
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// Columns: 5-10 are numbers (right-aligned).
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#let numeric = (5, 6, 7, 8, 9, 10)
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#let ncols = d.columns.len()
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#let full(body, ..args) = table.cell(colspan: ncols, ..args, body)
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#table(
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// Number columns are fixed widths (headings wrap); text takes the rest.
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columns: (auto, 1.4fr, auto, auto, auto, 6.2em, 5.6em, 5.6em, 7em, 7em, 6.2em, 1.2fr),
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stroke: none,
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inset: (x: 3.5pt, y: 3.4pt),
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align: (col, row) => (if col in numeric { right } else { left }) + (if row == 0 { bottom } else { horizon }),
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table.header(
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..d.columns.map(c => table.cell(
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stroke: (top: firm, bottom: hair),
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text(6.5pt, weight: "bold", tracking: 0.04em, upper(c)),
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)),
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),
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..if d.lines.len() == 0 {
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(full(emph(d.empty)),)
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} else {
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d
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.lines
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.map(l => {
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let t(s) = if l.disposed { text(fill: quiet, s) } else { s }
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let a(x) = t(amount(x))
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(
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t(l.tag),
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t(l.description),
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t(l.serial),
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t(l.acquired),
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t(l.in_service),
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a(l.cost),
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a(l.salvage),
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t(l.life),
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a(l.accumulated_scheduled),
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a(l.accumulated_posted),
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a(l.book_value),
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t(l.status),
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)
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})
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.flatten()
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},
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// Totals of the assets held: rule above, double rule beneath.
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..{
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let s = (top: firm)
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let tot(x) = table.cell(stroke: s, text(weight: "bold", amount(x, currency: true)))
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let blank = table.cell(stroke: s, [])
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(
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table.cell(stroke: s, colspan: 5, text(weight: "bold", "Total, assets held")),
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tot(d.totals.at(0)),
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blank,
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blank,
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tot(d.totals.at(1)),
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tot(d.totals.at(2)),
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tot(d.totals.at(3)),
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blank,
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)
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},
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full(
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inset: (x: 0pt, y: 0pt),
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stack(spacing: 1.6pt, line(length: 100%, stroke: firm), line(length: 100%, stroke: firm)),
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),
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)
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// The reconciliation to the books, drawn beside the notes at the end.
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#let reconciliation = block(breakable: false, {
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text(weight: "semibold", "Reconciliation to the books")
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v(2pt)
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table(
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columns: (auto, 9em),
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stroke: none,
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inset: (x: 4pt, y: 3.4pt),
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align: (left + horizon, right + horizon),
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..d
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.reconciliation
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.map(x => {
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if x.difference {
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let s = (top: hair)
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(
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table.cell(stroke: s, text(weight: "bold", x.label)),
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table.cell(stroke: s, text(weight: "bold", amount(x.amount, currency: true))),
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table.cell(colspan: 2, inset: 2pt, []),
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)
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} else {
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(pad(left: 1.4em, x.label), amount(x.amount))
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}
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})
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.flatten(),
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)
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})
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// Federal tax figures, asset by asset, beside the book cost they may
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// differ from; each rule marked with the number of the note that cites
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// it, a value read as the book cost marked too; under the description,
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// the §704(c) method and who gave the facts.
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#let tax_numeric = (3, 4, 5, 6, 7, 8)
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#let tcols = d.tax_columns.len()
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#let maybe(x) = if x == none { [] } else { amount(x) }
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#v(12pt)
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#text(weight: "semibold", d.tax_title)
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#v(2pt)
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#table(
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// Each amount column wide enough for its heading's longest word.
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columns: (auto, 1fr, auto, 6.2em, 8.6em, 7.6em, 6.4em, 7.2em, 7.6em),
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stroke: none,
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inset: (x: 3.5pt, y: 3.4pt),
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align: (col, row) => (if col in tax_numeric { right } else { left }) + (if row == 0 { bottom } else { horizon }),
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table.header(
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..d.tax_columns.enumerate().map(((i, c)) => table.cell(
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stroke: (top: firm, bottom: hair),
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text(6.5pt, weight: "bold", tracking: 0.04em, {
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upper(c)
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if i == tcols - 1 { super("4") }
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}),
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)),
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),
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..if d.lines.len() == 0 {
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(table.cell(colspan: tcols, emph(d.empty)),)
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} else {
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d
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.lines
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.map(l => {
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let t(s) = if l.disposed { text(fill: quiet, s) } else { s }
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let rule = if l.recorded {
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[#l.rule#super(l.rule_mark)]
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} else if l.disposed {
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emph(l.rule)
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} else {
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text(fill: rgb("#9a5b00"), emph(l.rule))
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}
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let fmv = if l.fmv_at_contribution == none {
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[]
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} else if l.fmv_recorded {
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amount(l.fmv_at_contribution)
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} else {
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[#super(d.fmv_mark)#amount(l.fmv_at_contribution)]
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}
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let about = (l.method, l.source).filter(x => x != none)
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(
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t(l.tag),
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t({
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l.description
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for x in about {
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linebreak()
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text(6.5pt, fill: quiet, x)
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}
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}),
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t(rule),
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t(amount(l.cost)),
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t(fmv),
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t(maybe(l.contributor_adjusted_basis)),
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t(maybe(l.tax_basis_723)),
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t(maybe(l.depreciable_basis)),
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t(maybe(l.built_in_gain)),
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)
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})
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.flatten()
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},
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..{
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let s = (top: firm)
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let blank = table.cell(stroke: s, [])
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(
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table.cell(stroke: s, colspan: 6, text(weight: "bold", "Total, assets held")),
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table.cell(stroke: s, text(weight: "bold", amount(d.tax_totals.at(0), currency: true))),
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table.cell(stroke: s, text(weight: "bold", amount(d.tax_totals.at(1), currency: true))),
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blank,
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)
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},
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table.cell(
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colspan: tcols,
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inset: (x: 0pt, y: 0pt),
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stack(spacing: 1.6pt, line(length: 100%, stroke: firm), line(length: 100%, stroke: firm)),
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),
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)
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#if d.missing != none {
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v(4pt)
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text(fill: rgb("#9a5b00"), emph(d.missing))
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}
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// Notes: book value against tax basis, and each rule's citation.
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#let notes = {
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set text(7.5pt, fill: luma(70))
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set par(leading: 0.5em)
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text(weight: "semibold", fill: ink, "Notes")
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block(above: 6pt, d.notes.at(0).text)
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for n in d.notes.slice(1) {
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block(above: 4pt, grid(columns: (1.2em, 1fr), super(n.mark), n.text))
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}
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}
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// The reconciliation and the notes, side by side.
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#v(12pt)
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#grid(columns: (auto, 1fr), column-gutter: 32pt, reconciliation, pad(top: 1pt, notes))
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