P3: the cash flow statement by ASC 230 (defect 1, D-35, D-42)

Direct method with the operating reconciliation and noncash schedules; it
foots by construction (Lean and Kani). Every non-cash account belongs to
one section; reversals net; a member or lender paying for the company is
cash borrowed and spent (D-42, constructive receipt and disbursement);
property a member contributes stays noncash. The bookspec seed: one loader
checks every example.

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

examples/cash-flow.debt-to-equity.toml

@@ -0,0 +1,94 @@
+id = "cash-flow.debt-to-equity"
+title = "An expense a member paid personally, then the member's advance converted to capital"
+rule = "An expense a member pays for the company on credit to the member MUST be shown as cash borrowed from the member and spent, on its date; converting that debt to equity MUST be disclosed as a noncash financing activity, not reported as a cash flow, though both its accounts are financing."
+# CHOICE: entry 1. ASC 230 doesn't address a payment a third party makes
+# on the entity's behalf; the firm guides present it by substance as a
+# constructive receipt and disbursement (a financing inflow and an
+# operating outflow), and the owner chose that (wanderbooks D-42, revising
+# D-35's noncash presentation). Entry 2's disclosure is 50-4's own example.
+status = "CHOICE"
+sources = [
+  "ASC 230-10-45-14(b)",
+  "ASC 230-10-45-17(b)",
+  "ASC 230-10-50-3",
+  "ASC 230-10-50-4",
+  "PwC Viewpoint, Financial statement presentation 6.9.3.1 (ASC 230 does not address cash a third party receives or pays on the entity's behalf; include it as though through the entity's accounts)",
+  "Deloitte Roadmap, Statement of cash flows 7.2 (constructive receipt and disbursement)",
+  "BDO Blueprint, Statement of cash flows under ASC 230 (December 2025) 3.4",
+  "wanderbooks D-42 (owner, 2026-10-20: a member or lender paying for the company is cash borrowed and spent)",
+]
+tags = ["accrual", "book", "us", "cash-flow", "noncash", "constructive", "partnership"]
+
+[setup]
+currency = "USD"
+fiscal_year_start = "01-01"
+basis = "accrual"
+rounding = "half-even"
+cash_accounts = ["1000"]
+financing_accounts = ["2100"]
+
+[[setup.accounts]]
+code = "1000"
+name = "Cash"
+type = "asset"
+
+[[setup.accounts]]
+code = "2100"
+name = "Due to members"
+type = "liability"
+
+[[setup.accounts]]
+code = "3000"
+name = "Capital — Member A"
+type = "equity"
+
+[[setup.accounts]]
+code = "6000"
+name = "Supplies"
+type = "expense"
+
+[[setup.members]]
+name = "Member A"
+capital_account = "3000"
+
+[[events]]
+date = "2026-02-03"
+description = "Supplies, paid by Member A personally"
+lines = [
+  { account = "6000", side = "debit", amount = "500.00" },
+  { account = "2100", side = "credit", amount = "500.00" },
+]
+
+[[events]]
+date = "2026-02-10"
+description = "Member A's advance converted to capital"
+lines = [
+  { account = "2100", side = "debit", amount = "500.00" },
+  { account = "3000", side = "credit", amount = "500.00" },
+]
+
+# By hand: no company cash moved. Entry 1 is borrowed from the member
+# (financing +500.00, 45-14(b)) and spent (operating -500.00, class (d),
+# 45-17(b)) on 2026-02-03, all of it on the company's behalf; net income
+# -500.00 needs no reconciling item. Entry 2 converts debt to equity, 50-4's
+# first example: disclosed 500.00, though both its accounts are financing.
+[[expect]]
+query = "cash_flow"
+from = "2026-02-01"
+to = "2026-02-28"
+
+[expect.values]
+operating = "-500.00"
+investing = "0.00"
+financing = "500.00"
+net_change = "0.00"
+difference = "0.00"
+net_income = "-500.00"
+"operating.1" = "-500.00"
+"operating.1.on_behalf" = "-500.00"
+"operating.count" = "1"
+"financing.1" = "500.00"
+"financing.1.on_behalf" = "500.00"
+"financing.count" = "1"
+"noncash.2" = "500.00"
+"noncash.count" = "1"