swaitsandClaude Opus 5.5
eb4329bb2a
check / check (push) Canceled after 0s
Direct method with the operating reconciliation and noncash schedules; it foots by construction (Lean and Kani). Every non-cash account belongs to one section; reversals net; a member or lender paying for the company is cash borrowed and spent (D-42, constructive receipt and disbursement); property a member contributes stays noncash. The bookspec seed: one loader checks every example. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
145 lines
4.6 KiB
TOML
145 lines
4.6 KiB
TOML
# What a 1099 worksheet as of a day counts toward a payee: the payments
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# of that day's calendar year made from January 1 through the day.
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#
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# wanderbooks: P3 defect 21 and decision D-36 (the CPA package's 1099
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# worksheet counted the whole calendar year in a package as of June 30);
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# rules.md B-19, B-33; regression test `the_1099_worksheet_stops_at_as_of`
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# (ledger-package tests/package.rs).
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#
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# Setup beyond the accounts (bookspec/README.md): `cash_accounts` are the
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# accounts payments are made from; each `[[setup.payees]]` is a payee
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# marked for a form; an event's `payee` tags the payment to them. Event N
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# is entry N. Expected values: vendor_1099_paid gives each marked payee's
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# payments counted from `from`, January 1, through `to`, every payee
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# listed. The 2026 threshold is $2,000 (B-19), so the payee is not yet
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# reportable as of June 30 (1400.00) and is for the year (3050.00).
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id = "1099-worksheet-through-as-of"
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title = "A 1099 worksheet as of a day counts the year's payments through that day"
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rule = "A payee's 1099 amount as of a day D MUST be the payments to the payee made from January 1 of D's calendar year through D, excluding payments made with a payment card; as of December 31 it is the whole calendar year's."
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status = "AUTHORITY"
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sources = [
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"26 U.S.C. §6041(a), as amended by Pub. L. 119-21 §70433: payments \"of $2,000 or more in any calendar year\" (docs/spec/sources/irs-1099-thresholds.md)",
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"26 U.S.C. §6041A(a)(2): \"the aggregate of such remuneration paid to such person during such calendar year\" (docs/spec/sources/irs-1099-thresholds.md)",
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"IRS, Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Form 1099-K: \"Payments made with a credit card or payment card and certain other types of payments, including third-party network transactions, must be reported on Form 1099-K by the payment settlement entity under section 6050W and are not subject to reporting on Form 1099-MISC or Form 1099-NEC.\" (docs/spec/sources/irs-1099-thresholds.md)",
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]
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tags = ["1099", "as-of", "calendar-year", "information-return", "period-boundary"]
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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 = "cash"
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rounding = "half-away-from-zero"
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cash_accounts = ["1000"]
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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 = "2200"
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name = "Credit card"
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type = "liability"
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[[setup.accounts]]
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code = "3000"
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name = "Owner capital"
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type = "equity"
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[[setup.accounts]]
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code = "6100"
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name = "Contract labor"
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type = "expense"
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[[setup.payees]]
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name = "Contractor A"
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form = "1099-NEC"
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# Entry 1: the year before.
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[[events]]
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date = "2025-12-31"
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description = "Contract work, December"
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payee = "Contractor A"
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lines = [
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{ account = "6100", side = "debit", amount = "100.00" },
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{ account = "1000", side = "credit", amount = "100.00" },
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]
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# Entry 2.
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[[events]]
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date = "2026-01-02"
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description = "Owner contribution"
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lines = [
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{ account = "1000", side = "debit", amount = "10000.00" },
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{ account = "3000", side = "credit", amount = "10000.00" },
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]
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# Entry 3.
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[[events]]
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date = "2026-03-15"
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description = "Contract work, March"
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payee = "Contractor A"
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lines = [
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{ account = "6100", side = "debit", amount = "900.00" },
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{ account = "1000", side = "credit", amount = "900.00" },
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]
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# Entry 4: by card, so reported on Form 1099-K, never counted here.
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[[events]]
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date = "2026-06-10"
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description = "Contract work, June, by card"
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payee = "Contractor A"
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lines = [
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{ account = "6100", side = "debit", amount = "300.00" },
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{ account = "2200", side = "credit", amount = "300.00" },
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]
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# Entry 5: made on the day itself, so counted.
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[[events]]
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date = "2026-06-30"
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description = "Contract work, June"
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payee = "Contractor A"
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lines = [
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{ account = "6100", side = "debit", amount = "500.00" },
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{ account = "1000", side = "credit", amount = "500.00" },
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]
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# Entry 6: the day after.
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[[events]]
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date = "2026-07-01"
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description = "Contract work, July"
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payee = "Contractor A"
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lines = [
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{ account = "6100", side = "debit", amount = "700.00" },
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{ account = "1000", side = "credit", amount = "700.00" },
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]
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# Entry 7.
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[[events]]
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date = "2026-11-20"
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description = "Contract work, November"
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payee = "Contractor A"
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lines = [
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{ account = "6100", side = "debit", amount = "950.00" },
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{ account = "1000", side = "credit", amount = "950.00" },
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]
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[[expect]]
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query = "vendor_1099_paid"
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from = "2026-01-01"
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to = "2026-06-30"
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values = { "Contractor A" = "1400.00" }
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[[expect]]
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query = "vendor_1099_paid"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { "Contractor A" = "3050.00" }
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[[expect]]
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query = "vendor_1099_paid"
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from = "2025-01-01"
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to = "2025-12-31"
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values = { "Contractor A" = "100.00" }
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