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
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@@ -14,9 +14,10 @@ their own funds (Dr card / Cr due to members), tagged with the card's
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issuer, is paid to the issuer; its reversal takes that back, so the pair
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nets to zero; reversing the reversal pays it again.
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"""
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status = "AUTHORITY"
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status = "CHOICE"
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sources = [
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"Pacioli, Summa (1494), Geijsbeek tr.: a mistake is corrected by the opposite entry (wanderbooks docs/spec/sources/pacioli-1494.md, rules.md B-9)",
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"DECISION D-42 (owner, 2026-10-20): what a member pays for the company through the members' financing is money: cash borrowed and spent (wanderbooks plan/served.md; rules.md B-14 rule 11, B-35 items 5 and 8)",
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]
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tags = ["parties", "reversals", "liabilities"]
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