swaitsandClaude Opus 5.5
37824e55d3
check / check (push) Canceled after 0s
A capital account is one running balance (Form 1065 Schedule K-1 instructions, Item L: beginning and ending capital "based on the partnership's books and records"), but the statement split prior earnings and the period's income separately, so a member's ending on one statement could differ by a cent from their beginning on the next. Now each member's share of undistributed earnings is allocated as of a date (largest remainder, as before): beginning as of the day before the period, ending as of its last day. A member's period income is the roll-forward's remainder (their share within a rounding cent); incomes still sum to net income. New property each_members_capital_chains_across_statements (random books, odd-cent shares, closes to members or not, any split date) fails on the old code and passes now. The hand-computed test is recomputed: the old split gave two cents off an even 50/50 to date. Also: rules.md B-13 quotes Item L; docs/testing.md #7 and #8 marked changed; the CPA-question list is replaced by the rule that wanderbooks settles questions from the sources and makes real choices per-company settings. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX