swaitsandClaude Opus 5.5
e1b2509c22
Entries may name several parties, each with an exact amount, a percent, or a share derived from the members' capital lines or [[company.members]] shares (entry.parties_set); shares always sum exactly. The 1099 worksheet counts a vendor's share. A member's party page is their partner capital statement, from the same ledger_core::k1 source as the CPA package. books.set_tin stores any party's TIN (members' SSNs for K-1s) in the vault (party.tin_set, last four in the books). The CPA package carries a K-1 member worksheet (k1-members.csv, with a members' total that ties to Schedule L) and the 1099 worksheet with full TINs, saved outside the books only. files_jointly_with notes spouses' two K-1s land on one 1040. Adversarial review fixes: reversed contributions no longer inflate K-1 contributions and distributions; a K-1 row never takes another party's TIN; TIN detection covers dot/slash/dash separators; refusals redact TINs; vendor tagging can't silently replace shared parties; reversals follow re-apportioning. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
294 lines
10 KiB
Rust
294 lines
10 KiB
Rust
//! A member's capital account statement, on their party page: the partner
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//! capital statement (opening balance, contributions of cash and of
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//! property, share of net income, distributions, closing balance), their
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//! share, and their part of what the company owes the members jointly.
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//! Every number is [`crate::books::CapitalStatement`]'s (which reads
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//! ledger_core::k1, the CPA package's K-1 worksheet); this module only
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//! lays it out.
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use crate::books::{Books, CapitalKind, CapitalStatement};
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use crate::fmt;
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use crate::nav::Route;
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use crate::theme::{self, pal};
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use crate::widgets;
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use egui::{Align, Layout, RichText, Sense, Ui, vec2};
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use rust_decimal::Decimal;
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/// What a capital line is, in words.
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pub fn kind_label(k: CapitalKind) -> &'static str {
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match k {
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CapitalKind::CashContribution => "Contribution — cash",
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CapitalKind::PropertyContribution => "Contribution — property",
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CapitalKind::IncomeShare => "Share of net income",
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CapitalKind::Distribution => "Distribution",
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}
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}
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/// A share as a percent: 0.5 → "50%", 0.3333 → "33.33%".
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pub fn percent(share: Decimal) -> String {
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format!("{}%", (share * Decimal::ONE_HUNDRED).normalize())
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}
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/// One statement row: an indented label, an amount column, and an
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/// optional total column; `strong` for the balances.
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fn line(
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ui: &mut Ui,
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label: &str,
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indent: f32,
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amount: Option<String>,
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total: Option<String>,
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strong: bool,
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) {
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let p = pal(ui.ctx());
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let col = 130.0;
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ui.horizontal(|ui| {
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ui.add_space(indent);
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let font = if strong {
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theme::semibold(14.0)
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} else {
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theme::regular(14.0)
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};
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ui.label(RichText::new(label).font(font));
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ui.with_layout(Layout::right_to_left(Align::Center), |ui| {
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let t = total.unwrap_or_default();
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widgets::amount_cell(ui, &t, col, p.text, strong, false);
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let a = amount.unwrap_or_default();
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widgets::amount_cell(ui, &a, col, p.text, false, false);
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});
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});
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}
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/// A short rule over the amount column (`double`: two, under a total).
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fn underline(ui: &mut Ui, total_col: bool, double: bool) {
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let p = pal(ui.ctx());
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let col = 130.0;
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let w = ui.available_width();
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let (rect, _) = ui.allocate_exact_size(vec2(w, if double { 5.0 } else { 3.0 }), Sense::hover());
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let right = if total_col {
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rect.right()
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} else {
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rect.right() - col - ui.spacing().item_spacing.x
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};
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let left = right - col + 30.0;
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let stroke = egui::Stroke::new(1.0, p.text);
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let y = rect.top() + 1.0;
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ui.painter()
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.line_segment([egui::pos2(left, y), egui::pos2(right, y)], stroke);
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if double {
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ui.painter().line_segment(
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[egui::pos2(left, y + 3.0), egui::pos2(right, y + 3.0)],
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stroke,
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);
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}
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}
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/// The member's capital account card.
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pub fn capital_card(
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ui: &mut Ui,
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b: &Books,
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st: &CapitalStatement,
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name: &str,
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go: &mut Option<Route>,
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) {
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let p = pal(ui.ctx());
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let account = b.account_name(st.capital);
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let (open_account, ()) = widgets::titled_card(
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ui,
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"Capital account",
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|ui| {
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widgets::link(
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ui,
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RichText::new(&account)
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.font(theme::regular(12.0))
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.color(p.accent),
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)
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.on_hover_text("Open the capital account's register")
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.clicked()
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},
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|ui| {
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ui.vertical_centered(|ui| {
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ui.label(RichText::new(name).font(theme::semibold(15.0)));
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ui.label(
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RichText::new(format!(
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"Statement of partner's capital · {} – {}",
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fmt::date(st.span.0),
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fmt::date(st.span.1)
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))
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.font(theme::regular(12.5))
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.color(p.muted),
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);
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if let Some(j) = &st.files_jointly_with {
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ui.label(
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RichText::new(format!(
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"Files a joint return with {j}: a K-1 each, both on one Form 1040"
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))
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.font(theme::regular(12.0))
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.color(p.muted),
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);
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}
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});
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ui.add_space(10.0);
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let amt = |d: Decimal| Some(fmt::accounting(d));
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line(
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ui,
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&format!("Capital, {}", fmt::date(st.span.0)),
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0.0,
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None,
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Some(format!("${}", fmt::accounting(st.opening))),
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true,
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);
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ui.add_space(4.0);
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ui.label(
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RichText::new("Add")
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.font(theme::regular(12.0))
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.color(p.muted),
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);
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line(
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ui,
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"Contributions of cash",
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16.0,
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amt(st.contributions_cash),
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None,
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false,
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);
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line(
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ui,
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"Contributions of property (at fair market value)",
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16.0,
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amt(st.contributions_property),
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None,
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false,
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);
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line(
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ui,
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&format!("Share of net income ({})", percent(st.share)),
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16.0,
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amt(st.income_share),
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None,
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false,
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);
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ui.label(
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RichText::new("Less")
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.font(theme::regular(12.0))
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.color(p.muted),
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);
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line(
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ui,
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"Distributions",
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16.0,
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Some(fmt::accounting(-st.distributions_taken)),
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None,
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false,
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);
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if !st.other.is_zero() {
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line(ui, "Other changes", 16.0, amt(st.other), None, false);
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}
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underline(ui, false, false);
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let change = st.contributions_cash + st.contributions_property + st.income_share
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- st.distributions_taken
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+ st.other;
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line(
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ui,
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"Net change in capital",
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0.0,
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None,
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Some(fmt::accounting(change)),
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false,
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);
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underline(ui, true, false);
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line(
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ui,
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&format!("Capital, {}", fmt::date(st.span.1)),
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0.0,
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None,
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Some(format!("${}", fmt::accounting(st.closing))),
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true,
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);
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underline(ui, true, true);
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if !st.income_share.is_zero()
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&& !st.lines.iter().any(|l| l.kind == CapitalKind::IncomeShare)
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{
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ui.label(
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RichText::new(
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"No period closed in this span: the share of net income is earned but not yet closed into the capital account.",
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)
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.font(theme::regular(11.5))
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.color(p.faint),
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);
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}
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ui.add_space(10.0);
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widgets::rule(ui);
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ui.add_space(6.0);
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line(
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ui,
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"Share of profit, loss, and capital",
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0.0,
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None,
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Some(percent(st.share)),
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false,
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);
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let owed = format!(
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"Owed to them on Due to Shareholders ({} of {})",
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percent(st.share),
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fmt::dollars(st.due_to_members)
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);
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line(
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ui,
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&owed,
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0.0,
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None,
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Some(fmt::dollars(st.owed_to_member)),
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false,
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);
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if !st.lines.is_empty() {
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ui.add_space(10.0);
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ui.collapsing(
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RichText::new(format!(
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"{} in this span",
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fmt::count(st.lines.len(), "capital entry", "capital entries")
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))
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.font(theme::regular(12.5)),
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|ui| {
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for l in &st.lines {
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ui.horizontal(|ui| {
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ui.label(
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RichText::new(fmt::date(l.date))
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.font(theme::regular(12.5))
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.color(p.muted),
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);
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if widgets::link(
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ui,
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RichText::new(format!("#{} {}", l.entry, l.description))
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.font(theme::regular(12.5)),
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)
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.clicked()
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{
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*go = Some(Route::Entry(l.entry));
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}
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ui.label(
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RichText::new(kind_label(l.kind))
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.font(theme::regular(12.0))
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.color(p.faint),
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);
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ui.with_layout(Layout::right_to_left(Align::Center), |ui| {
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widgets::amount_cell(
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ui,
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&fmt::accounting(l.amount),
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130.0,
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p.text,
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false,
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false,
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);
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});
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});
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}
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},
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);
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}
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},
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);
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if open_account {
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*go = Some(Route::Account(st.capital));
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}
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}
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