P3 review: the surface, docs and proofs

Split kernel::entry_flows into entry_movements and flows_of so the
reversal-mirror proof fits CI; prove runs the fast harnesses, prove-slow
the 8 slow ones (own job in scheduled CI), prove-all both. Laws in
verification.md renumbered 1-31 with a table of all 55 harnesses.

MCP docs checked against the 115 tools (about 60 fixes) with a test that
every tool is documented; rules.md cross-references fixed; bookspec
statuses and loader tightened; viewer notes wrap and accounts sort by
code; STATUS.md says P3 is built, cutover pending.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj

examples/assets-acquired-before-in-service.toml

@@ -3,11 +3,12 @@
 id = "assets-acquired-before-in-service"
 title = "An asset is on the register from acquisition and depreciates from its in-service date"
 rule = "Depreciation starts on the day the asset is placed in service; the asset is on the register (and the books carry its cost) from the day the company acquired it, the date of the entry that put it on the books."
-status = "AUTHORITY"
+status = "CHOICE"
 sources = [
   "ASC 360-10-35-4 (cost allocated over the periods the asset serves)",
   "IRS Pub. 946 (2025), Placed in Service: 'ready and available for a specific use' (for tax depreciation, the CPA's)",
   "wanderbooks docs/spec/rules.md B-15, B-24",
+  "DECISION (owner, 2026-10-20; wanderbooks plan/served.md P3, \"Settled in design\"): an asset's acquired date comes from the entry it is linked to (rules.md B-15 rule 7)",
 ]
 tags = ["fixed-assets", "dates"]