swaitsandClaude Opus 5.5
d7fa16e974
check / check (push) Canceled after 0s
refuse hand entries (P4b S1, part A) Plan P4b (D-45), slice S1, the engine half: rules.md B-38. - ledger-core: every receivables or payables line carries its document (Ledger.line_docs: DocRef, Movement, DocTag), written by the document commands in the step that posts it, derived on replay from the existing document events (the role's account as it stood then; payments by the ordinal rule), copied onto a reversal's mirror. Ledger::stands_on; doc_state / invoice_state / bill_state (total, paid, outstanding, status Open/Partial/Paid/WrittenOff/Void, overdue days) as of any day; ar_aging / ap_aging read them, so reversed payments and voids are right. The control guard (add_line, add_line_fx, post_entry, register_recurring) refuses untagged lines on receivables/payables, exempting a reversal's mirror of a legacy line; replay never refuses. Bounds (kernel::running_bounds, bounds_kept) on payments and reversals; a document reversal never dated before its entry; deposit/payer accounts must be cash-like and hold no role. New API: receive_payment_with / pay_bill_with (PaymentDetails: instrument, reference), void_document / check_void_document, control_check, payments_recorded, standing_payments, replay_reverse_entry. Invoice.amount_paid/status remain only as derived caches for the MCP layer until part B. cashflow bill_splits reads payments from the tags. - ledger-store: journal feature document_standing (D-39 gated) for a payment accepted only because an earlier one was reversed; receive_payment_with / pay_bill_with (instrument journaled as entry.instrument_set, reference in the description), void_document; replay uses replay_reverse_entry; schema 15 drops the projection's amount_paid/status. Fixture p4-arap-before + golden figures written by the version before S1, adjudicated in arap_standing.rs. - ledger-gui: party card, cash "coming up" and company owed totals read doc_state as of today (late from the derived state). - Lean Documents.lean (control_agrees and friends); Kani bounds_check_matches_definition, bounds_kept_is_the_definition_on_books_in_bounds; rules B-38, B-18/B-23 amended; bookspec `older = true` for legacy hand lines; tests that hand-post to 1200/2000 post as replay or renumbered. Review fixes (both reviews of part A): - control_role_of guards only an account the role is assigned to or one holding its documents' lines (a chart's own 1200 Equipment or card at 2000 is free until a document posts there); payment accounts check other roles by holds_role (type-checked). The MCP tests that failed on the guard (oracle_mcp, spec_projects) pass unchanged. - standing_payments leaves out reversals (sorted, deduped); replayed tags match the movement's side; payments_recorded counts every payment event (tagged or not, Ledger.payment_events) and refuses overflow. - The record caches settled (paid + discounted + written off) and owed (Invoice/Bill.owed, never serialized): a void never reads as paid. - assign_role: receivables/payables refuse moving onto an account with untagged lines (RoleAccountHasHandLines) and, on their control account holding a balance, say DocumentRoleHoldsBalance (no hand entry named); B-23 reworded. The reversal-mirror exemption only takes a hand line off (even chain depth); putting it back is refused. - DocStatus Overpaid and Unattached; aging leaves out credit balances; ControlCheck.attention lists out-of-bounds and unattached documents. - stands_on counts a chain in order; indexes (doc_index, doc_accounts, order_pos, reversed_by) keep the derived figures linear. - Viewer reads a post-dated document as of its own date; one state per row. bounds_kept's side-crossing documented as intended. - Tests: ten new spec_documents scenarios, stronger proptests, store proptest arap_props (live = replay = snapshot at every date, closed months), fuzz ops void/payments with details, a GUI post-dated test; Lean Step.assign / Step.release with unattached_zero kept; model limits stated in docs/testing.md and B-38. Review fixes (CPA and engineering lenses): only an assigned role's account or one holding document lines is a control account (a chart's own 1200 asset stays free); a role can't move onto untagged lines or off document lines (Lean Step.assign); a void's cache never reads as paid; no Decimal sum panics; per-document indexes keep figures linear; a replayed tag matches its side; the feature gate counts payment events; a payment's reversal is never listed as standing; an overpaid document has its own status; the viewer keeps post-dated documents. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
293 lines
8.3 KiB
TOML
293 lines
8.3 KiB
TOML
# P3 defect 14 (wanderbooks plan/served.md P3; audit findings F36, F37):
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# a party's part of an entry is signed as a line on the party's own
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# account, with its direction and what of it was money or property; a
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# reversal is the exact opposite of what it reverses; party totals take a
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# basis. Regression test: ledger-core tests/spec_party_totals.rs
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# defect14_shares_take_the_partys_side_and_reversals_flip. The shape:
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# bookspec/README.md.
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id = "p3-party-signs-and-reversals"
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title = "A party's part of an entry is signed as its own account would show it, and a reversal is the exact opposite"
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rule = """
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A party's part of an entry is debit-positive, as a line on the party's own
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account would be: positive when the company paid it or gave it value,
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negative when the company received from it. Each part has a direction
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(paid, received, neither) and a cash and an in-kind amount. An entry
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naming only members that moves equity counts what moved their capital,
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the property in it in kind. A reversal's part is exactly its original's
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negated. A bill or invoice moves nothing with the party yet (neither).
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Party totals on basis cash count the cash parts, on basis all the cash
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and in-kind parts, each on its root original's side.
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"""
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status = "CHOICE"
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sources = [
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"Pacioli, Summa (1494), Geijsbeek tr., ch. 36: debit is what owes, credit what is owed (wanderbooks docs/spec/sources/pacioli-1494.md)",
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"Treas. Reg. §1.704-1(b)(2)(iv)(b)(1)-(2), (4)-(5): a partner's capital account rises by money and property contributed, falls by money and property distributed (docs/spec/sources/irs-capital-accounts.md)",
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"Helvering v. Price, 309 U.S. 409, 412-413 (1940): a promise to pay is not payment (docs/spec/sources/helvering-v-price-1940.md)",
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"DECISION (owner, 2026-10-20): a member's entry counts what moved their capital (wanderbooks rules.md B-35)",
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"DECISION D-42 (owner, 2026-10-20): what a member pays for the company through the members' financing is money: cash borrowed and spent (wanderbooks plan/served.md; rules.md B-14 rule 11, B-35 items 5 and 8)",
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]
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tags = ["parties", "signs", "reversals", "members", "in-kind", "basis"]
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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 = "1200"
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name = "Accounts Receivable"
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type = "asset"
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[[setup.accounts]]
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code = "1500"
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name = "Equipment"
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type = "asset"
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[[setup.accounts]]
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code = "2000"
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name = "Accounts Payable"
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type = "liability"
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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 = "3000"
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name = "Capital — Tobin Harlow"
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type = "equity"
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[[setup.accounts]]
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code = "3001"
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name = "Capital — Morgan Ellis"
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type = "equity"
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[[setup.accounts]]
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code = "3999"
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name = "Retained Earnings"
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type = "equity"
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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 = "6000"
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name = "Organizational Costs"
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type = "expense"
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[[setup.parties]]
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name = "Tobin Harlow"
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roles = ["member"]
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[[setup.parties]]
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name = "Morgan Ellis"
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roles = ["member"]
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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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[[setup.members]]
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name = "Tobin Harlow"
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share = "0.5"
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capital_account = "3000"
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[[setup.members]]
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name = "Morgan Ellis"
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share = "0.5"
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capital_account = "3001"
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# 1. Tobin pays the filing fee for the company (through the members'
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# financing account), tagged with the vendor: paid to the vendor, money.
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[[events]]
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date = "2026-10-04"
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description = "Filing fee, paid by Tobin"
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parties = [{ party = "Northwind Filings" }]
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lines = [
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{ account = "6000", side = "debit", amount = "64.00" },
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{ account = "2100", side = "credit", amount = "64.00" },
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]
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# 2. Tobin's cash contribution: received, money.
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[[events]]
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date = "2026-10-05"
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description = "Tobin's contribution"
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parties = [{ party = "Tobin Harlow" }]
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lines = [
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{ account = "1000", side = "debit", amount = "400.00" },
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{ account = "3000", side = "credit", amount = "400.00" },
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]
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# 3. Reimbursing Tobin for the fee: paid, money (cash paying down what
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# the company owed him).
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[[events]]
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date = "2026-10-08"
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description = "Reimbursement"
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parties = [{ party = "Tobin Harlow" }]
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lines = [
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{ account = "2100", side = "debit", amount = "64.00" },
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{ account = "1000", side = "credit", amount = "64.00" },
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]
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# 4. A laptop Tobin contributes: received, in kind.
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[[events]]
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date = "2026-10-12"
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description = "Laptop contributed"
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parties = [{ party = "Tobin Harlow" }]
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lines = [
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{ account = "1500", side = "debit", amount = "1480.00" },
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{ account = "3000", side = "credit", amount = "1480.00" },
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]
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# 5. Its reversal: the exact opposite, paid, in kind.
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[[events]]
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date = "2026-10-13"
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description = "Laptop contribution reversed"
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reverses = 4
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# 6. The laptop again, half each, by amount.
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[[events]]
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date = "2026-10-14"
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description = "Laptop contributed jointly"
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parties = [{ party = "Tobin Harlow", amount = "740.00" }, { party = "Morgan Ellis", amount = "740.00" }]
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lines = [
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{ account = "1500", side = "debit", amount = "1480.00" },
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{ account = "3000", side = "credit", amount = "740.00" },
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{ account = "3001", side = "credit", amount = "740.00" },
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]
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# 7. A bill from the vendor (credit to payables, its own account): neither.
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[[events]]
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date = "2026-10-20"
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description = "Bill"
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older = true
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parties = [{ party = "Northwind Filings" }]
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lines = [
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{ account = "6000", side = "debit", amount = "80.00" },
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{ account = "2000", side = "credit", amount = "80.00" },
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]
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# 8. The bill reversed: the exact opposite, still neither.
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[[events]]
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date = "2026-10-21"
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description = "Bill reversed"
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reverses = 7
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# 9. An invoice to the customer (a debit to receivables): neither.
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[[events]]
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date = "2026-10-20"
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description = "Invoice"
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older = true
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parties = [{ party = "Riley Chen" }]
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lines = [
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{ account = "1200", side = "debit", amount = "120.00" },
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{ account = "4000", side = "credit", amount = "120.00" },
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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 = "64.00", direction = "paid", cash = "64.00", in_kind = "0.00" }
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[[expect]]
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query = "party_part"
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entry = 2
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party = "Tobin Harlow"
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values = { resolved = "-400.00", direction = "received", cash = "-400.00", in_kind = "0.00" }
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[[expect]]
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query = "party_part"
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entry = 3
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party = "Tobin Harlow"
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values = { resolved = "64.00", direction = "paid", cash = "64.00", in_kind = "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 = "Tobin Harlow"
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values = { resolved = "-1480.00", direction = "received", cash = "0.00", in_kind = "-1480.00" }
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[[expect]]
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query = "party_part"
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entry = 5
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party = "Tobin Harlow"
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values = { resolved = "1480.00", direction = "paid", cash = "0.00", in_kind = "1480.00" }
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[[expect]]
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query = "party_part"
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entry = 6
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party = "Morgan Ellis"
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values = { resolved = "-740.00", direction = "received", cash = "0.00", in_kind = "-740.00" }
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[[expect]]
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query = "party_part"
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entry = 7
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party = "Northwind Filings"
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values = { resolved = "-80.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
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[[expect]]
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query = "party_part"
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entry = 8
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party = "Northwind Filings"
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values = { resolved = "80.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
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[[expect]]
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query = "party_part"
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entry = 9
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party = "Riley Chen"
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values = { resolved = "120.00", direction = "neither", cash = "0.00", in_kind = "0.00" }
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# Tobin: cash in 400.00 (event 2), paid back 64.00 (event 3); in kind
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# 1,480.00 − 1,480.00 (events 4 and 5 net) + 740.00 (event 6).
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[[expect]]
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query = "party_totals"
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party = "Tobin Harlow"
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basis = "cash"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { paid = "64.00", received = "400.00" }
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[[expect]]
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query = "party_totals"
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party = "Tobin Harlow"
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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 = "64.00", received = "1140.00" }
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# The vendor: the fee a member paid for the company; the bill and its
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# reversal count nothing.
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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 = "64.00", received = "0.00" }
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# Basis all over Tobin's equity entries is the statement of members'
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# equity: contributions 400.00 + 740.00 (events 4 and 5 cancel).
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[[expect]]
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query = "members_equity"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { "Tobin Harlow.contributions" = "1140.00", "Tobin Harlow.distributions" = "0.00" }
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