Cash flow tax character amount

The dollar amount of one tax characterization attached to a cash-flow line or standing alone (ordinary income, capital gain or loss, QCD exclusion, phantom OID and the other closed kinds); metadata that is never summed into the money identities.

Field: Cash-flow line tax character amount Unit: US dollars Basis: nominal dollars Computed by: Engine Status: Complete chain

Appears in: cash-flow-drilldown (YearCashFlowDialog DetailTable 'Tax character' column (kind and amount per line) and the taxCharacter view rows); cash-flow-drilldown (detailCsv.ts taxCharacter column (kind:amount pairs))

Calculation records

• Cash-flow tax-character amount Composition record, justified by derivation

  Purpose: Why a tax annotation on a cash line never becomes a second cash source or use.

  Statement: projection/internal/types/cashFlow.ts#YearCashFlowTaxCharacter.amountPlanDollars, whether attached to a source line, a transfer line or standalone metadata, is a nominal tax-only annotation that is excluded from every cash conservation identity and from every transfer debit and credit total. A capitalGain annotation may be negative for a realized loss; other character kinds are nonnegative. Units: nominal Plan USD. Rounding: none.

  Formula: sourceTotal counts physical amounts only; attached taxCharacter contributes 0 to every money total

  • amountPlanDollars: Characterized amount on the annotation (unit: usd) (domain: signed for capitalGain)
  • physical amount: The line the annotation is attached to (unit: usd) (domain: nonnegative)

  Timing: once per captured projection year

  Rounding: none

  Limits:

  • Asserted at the production reconciler with the worksheet's 100,000 physical taxable-account withdrawal carrying a 30,000 capital-gain character and 20,000 of other physical sources, so the published cash source total stays 120,000. Plan assumptions beyond the worksheet's inputs: the account identity the line ids carry, and a matching set of funded uses so the year's cash identity still balances
  • The worksheet's third wrong reading is asserted as a rule rather than a number: the same reconciliation is run with a negative capital-gain character to show a realized loss is accepted and still contributes nothing to the cash totals

  Provenance: derived by codex, implemented by claude.

  Independent review: cursor

  Gates (6 of 6 pass): fixture registers a test: pass; pins resolve: pass; families exist: pass; worksheet exists: pass; mutation receipt exists: pass; provenance independent: pass

  Worksheet: cash-flow-tax-character-amount.md Mutation receipt: cash-flow-tax-character-amount.mutation.md

  Evidence tests: annualCashFlowReconciliation.evidence.test.ts

  Implemented in: cashFlow.ts; annualCashFlowReconciliation.ts

  Is the number of: cash-flow-tax-character-amount

  Feeds: tax-total-annual

Engine source: engine/src/projection/internal/types/cashFlow.ts (YearCashFlowTaxCharacter.amountPlanDollars (on source, transfer and standalone taxCharacterMetadata lines))