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swaitsandClaude Opus 5.5 10d9d7d534 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

2026-10-21 09:35:32 -06:00

1099-worksheet-through-as-of.toml

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

2026-10-21 09:35:32 -06:00

as-of-package-stops-at-as-of.toml

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

2026-10-21 09:35:32 -06:00

cash-flow.debt-to-equity.toml

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

2026-10-21 09:35:32 -06:00

cash-flow.paid-on-the-companys-behalf.toml

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