swaitsandClaude Opus 5.5
c2ceabbae9
Each party's part of an entry is signed as its own account would show it, with a direction and its cash and in-kind amounts; a reversal is its original negated. Totals on a cash or all basis: for a member, all equals the members' equity statement and cash the K-1's cash. Money is cash, cards and the financing accounts, and a liability credit never pays its own creditor (creditor_of), so accruals and declared distributions count once. tin_last4 from the TIN or W-9 facts. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
135 lines
3.4 KiB
TOML
135 lines
3.4 KiB
TOML
# P3 defect 24 (found in design; wanderbooks plan/served.md P3 "Settled in
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# design"): party totals treated every liability but payables and payroll
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# as money, so an accrual through another liability counted when it was
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# booked and again when it was settled. Regression test: ledger-core
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# tests/spec_party_totals.rs
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# defect24_an_accrual_through_another_liability_counts_once. The shape:
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# bookspec/README.md.
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id = "p3-party-accrual-counts-once"
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title = "An accrual through a liability that isn't money counts once, when it is settled"
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rule = """
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Money is cash, the company's cards, the members' financing and loans.
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Every other liability (accrued expenses, deferred revenue) is a promise:
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an entry through it moves nothing with the party until it is settled in
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money.
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"""
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status = "CHOICE"
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sources = [
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"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)",
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"DECISION (owner, 2026-10-20): money is cash, cards, the members' financing and loans (wanderbooks rules.md B-35 item 5)",
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]
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tags = ["parties", "accruals", "deferred-revenue", "money"]
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[setup]
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currency = "USD"
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fiscal_year_start = "01-01"
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basis = "accrual"
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rounding = "half-even"
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cash_accounts = ["1000"]
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financing_accounts = ["2100"]
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[[setup.accounts]]
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code = "1000"
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name = "Checking"
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type = "asset"
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[[setup.accounts]]
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code = "2100"
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name = "Due to Members"
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type = "liability"
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[[setup.accounts]]
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code = "2200"
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name = "Accrued Expenses"
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type = "liability"
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[[setup.accounts]]
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code = "2400"
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name = "Deferred Revenue"
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type = "liability"
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[[setup.accounts]]
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code = "4000"
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name = "Revenue"
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type = "revenue"
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[[setup.accounts]]
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code = "6050"
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name = "Domain & Hosting"
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type = "expense"
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[[setup.parties]]
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name = "Northwind Filings"
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roles = ["vendor"]
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[[setup.parties]]
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name = "Riley Chen"
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roles = ["customer"]
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[[events]]
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date = "2026-03-31"
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description = "Hosting accrued"
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parties = [{ party = "Northwind Filings" }]
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lines = [
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{ account = "6050", side = "debit", amount = "300.00" },
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{ account = "2200", side = "credit", amount = "300.00" },
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]
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[[events]]
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date = "2026-04-15"
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description = "Hosting paid"
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parties = [{ party = "Northwind Filings" }]
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lines = [
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{ account = "2200", side = "debit", amount = "300.00" },
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{ account = "1000", side = "credit", amount = "300.00" },
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]
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[[events]]
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date = "2026-01-02"
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description = "A year paid ahead"
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parties = [{ party = "Riley Chen" }]
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lines = [
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{ account = "1000", side = "debit", amount = "1200.00" },
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{ account = "2400", side = "credit", amount = "1200.00" },
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]
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[[events]]
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date = "2026-01-31"
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description = "January earned"
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parties = [{ party = "Riley Chen" }]
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lines = [
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{ account = "2400", side = "debit", amount = "100.00" },
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{ account = "4000", side = "credit", amount = "100.00" },
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]
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[[expect]]
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query = "party_part"
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entry = 1
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party = "Northwind Filings"
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values = { resolved = "300.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
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# Before P3: 600.00.
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[[expect]]
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query = "party_totals"
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party = "Northwind Filings"
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basis = "all"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { paid = "300.00", received = "0.00" }
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[[expect]]
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query = "party_part"
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entry = 4
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party = "Riley Chen"
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values = { resolved = "100.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
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# Before P3: 1,300.00.
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[[expect]]
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query = "party_totals"
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party = "Riley Chen"
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basis = "all"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { paid = "0.00", received = "1200.00" }
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