swaitsandClaude Fable 5.1
1fbc1383cb
bookspec/spec holds the first edition: the model and the five laws (00-model.md) and one file per area, each B-rule a section with its status, a MUST/MAY statement, sources pinned either to a vendored source with a verbatim quotation or to an exact external paragraph, its symbolic form, its examples and its applicability. B-39, B-40, B-43 and B-45 are reserved sections (allocated, not yet stated in rules.md); B-44 is stated in rules.md and now carries its bookspec id and CONVENTION status. Eight new examples show the laws that had none, each figure worked by hand: an unbalanced entry is refused (Pacioli ch. 36, Pub. 583), a negative or zero line is refused, a fraction of a cent is refused (ISO 4217), a child account takes its parent's type, the trial balance and the accounting equation on one small book (cash 6550.25 = loan 2000 + capital 5000 + (sales 750.50 - rent 1200.25)), a reversal leaves the original standing and a second reversal is refused, a close sweeps revenue and expenses into Retained Earnings (3999) and the closed quarter takes no late entry, and cents add exactly. The refusal vocabulary gains unbalanced, negative_amount, zero_amount, too_few_lines, finer_than_minor_unit, parent_type_mismatch, already_reversed and period_closed; a refused entry may carry a non-positive amount. The checker's spec.rs fails the build on a rule without its section, a statement without MUST/SHOULD/MAY, a pin that is not verbatim in its vendored source, examples that differ from the catalogue, or more than 60 pages. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp
1.6 KiB
1.6 KiB
Area: 1099
Information returns for payments to contractors and landlords.
BS-1099-1: 1099 reporting thresholds, payment methods, and decisions (B-19)
- Status: AUTHORITY, with the CHOICEs recorded in
docs/spec/rules.mdB-19 - Statement: A payee's payments made in a calendar year in the course of the payor's trade or business MUST be reportable when they reach the threshold (600 dollars through 2025; 2,000 dollars for payments made after December 31, 2025; indexed after 2026). Payments by payment card or third-party network MUST be excluded (they are reported on Form 1099-K by the settlement entity); payments through a financing account whose method is unrecorded MUST be undetermined, not counted; a payee's decision (reportable, not reportable with a reason, undetermined) applies by the payment's date; money between the company's own accounts pays no one.
- Sources:
- vendored
sources/irs-1099-thresholds.md: "6041(a)" - vendored
sources/irs-1099-payment-method.md: "1099-K"
- vendored
- Symbolic form:
reportable(p, y) iff sum{pay : payee = p, year = y, method not card/network} >= threshold(y);threshold(y) = 600 if y <= 2025 else 2000. - Examples:
1099-a-dated-status-applies-by-payment-date,1099-a-members-check-through-financing-counts,1099-and-party-totals-for-a-members-payment,1099-card-payments-are-excluded,1099-money-between-own-accounts-pays-no-one,1099-money-from-a-payee-is-netted-only-as-a-refund,1099-the-threshold-is-the-years,1099-worksheet-through-as-of - Applicability: US payors; royalties (10 dollars) and attorney gross proceeds (600 dollars) are not modelled.