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

docs/spec/README.md

@@ -15,7 +15,7 @@ layers differ in what they cover and in whether we may copy them:
 | **Pacioli (1494), Geijsbeek translation (1914)** | The mechanics of double entry: debits equal credits, the trial balance, one money, writing only forward, correcting by opposite entry, closing into capital. No modern standard restates these; they predate every regulator. | Public domain | Vendored verbatim: `sources/pacioli-1494.md` |
 | **IRS: Internal Revenue Code, Treasury Regulations, publications, form instructions** | Records and supporting documents, retention, accounting periods and methods, information returns (1099), capitalization (de minimis, 12-month rule), partners' capital, tax basis of purchased and contributed property (`sources/irs-partnership-basis.md`), payroll taxes, rounding on returns, return line items for tax categories (`sources/irs-tax-lines.md`) | Public domain (17 U.S.C. §105; IRS.gov's content policy) | Vendored verbatim: `sources/irs-*.md`, `sources/us-public-domain-status.md` |
 | **File formats: Intuit (QuickBooks Online bank CSV, QuickBooks Desktop IIF), ECMA-376 Office Open XML, Microsoft Excel limits, Avery label sheets** | What `ledger-import` reads and writes: bank/card CSV layouts and signs, IIF journal entries, how XLSX stores numbers and Excel's 15-digit precision, asset-label sheet geometry (Avery 5160) | © Intuit Inc.; © Ecma International; © Microsoft; © Avery Products Corporation | Cited with short quotes, URLs, and hashes: `sources/intuit-bank-csv.md`, `sources/intuit-iif.md`, `sources/xlsx-numbers.md`, `sources/avery-5160.md` |
-| **FASB Accounting Standards Codification (ASC)** | Authoritative US GAAP: cash flows (ASC 230), revenue and principal vs agent (ASC 606), foreign currency (ASC 830), credit losses and aging (ASC 326), property and depreciation (ASC 360) | © Financial Accounting Foundation | Cited by paragraph with short quotes only (in `rules.md`) |
+| **FASB Accounting Standards Codification (ASC)** | Authoritative US GAAP: cash flows (ASC 230), revenue and principal vs agent (ASC 606), foreign currency (ASC 830), credit losses and aging (ASC 326), property and depreciation (ASC 360) | © Financial Accounting Foundation | Cited by paragraph with short quotes only (in `rules.md`; the paragraphs read, with where and when, in `sources/fasb-asc.md` and below) |
 | **FASB Concepts Statement No. 8, Chapter 4 (2021)** | Definitions of the five elements (it replaced Concepts Statement 6) | © Financial Accounting Foundation; non-authoritative | Cited with short quotes only |
 | **Textbooks (OpenStax *Principles of Accounting, Vol. 1*)** | Conventions no standard states: normal balances, closing-entry mechanics, straight-line depreciation arithmetic | CC BY-NC-SA 4.0 (incompatible with this repo's license) | Cited with short quotes and attribution only |
 | **Convention or decision** | Where no authority speaks: aging bucket edges, cent rounding among members, closed-period locks | — | Stated as CONVENTION or DECISION, with who decided and when |
@@ -72,4 +72,9 @@ Deloitte's public DART Roadmap): ASC 230-10-10-1, 45-1, 45-4, 45-5,
 each checked again against the same sources in the P3 review (numbers,
 pages and wording hold). Open: 105-10-05-1 to 05-3, read only in their
 2009 text (ASU 2009-01, and as Wiley GAAP 2020 quotes them); their
-current wording is unconfirmed.
+current wording is unconfirmed. Also open (P3 surface review, 2026-10-21): ASC 230-10-45-15(f) (debt
+issue costs, cited by B-14 rule 11) is in neither list above; ASC
+606-10-25-31, 25-32 and 55-20 (B-16's over-time method) are not yet read;
+B-15 rule 6 cites ASC 250 with no paragraph; B-17's 606-10-55-39 is in
+neither list. Each is to be read in the ASC basic view and listed in
+`sources/fasb-asc.md` before it is relied on further.

docs/spec/rules.md

@@ -78,8 +78,9 @@ schedules round to it (B-15, B-16); assets an earlier version took finer
 replay as journaled. **Checked:**
 `an_asset_cost_finer_than_a_cent_is_refused`,
 `a_foreign_line_is_booked_in_whole_base_units`,
-`no_entry_posts_a_fraction_of_the_minor_unit`; the GnuCash oracle.
-**Checked:** `foreign_currency_line_is_rejected`, `fx_overflow_is_an_error`.
+`no_entry_posts_a_fraction_of_the_minor_unit`,
+`foreign_currency_line_is_rejected`, `fx_overflow_is_an_error`; the
+GnuCash oracle.
 
 ## B-4 Five elements, closed list
 
@@ -1997,7 +1998,7 @@ books declare before their first rename, B-27); `books.rename_account` (scope
 `ledger-core` `tests/spec_ledger.rs`
 (`a_new_name_is_one_trimmed_line_of_bounded_length`), `ledger-store`
 `tests/store.rs` (`a_new_accounts_name_is_journaled_trimmed`); Lean
-`Step.record` (a name is outside the model: `docs/verification.md` 13a);
+`Step.record` (a name is outside the model: `docs/verification.md` law 15);
 bookspec `examples/rename-changes-no-amount.toml`.
 
 ## B-32 Every revenue and expense account maps to a line of the return

docs/spec/sources/irs-capital-accounts.md

@@ -4,7 +4,7 @@ Governs what a member's party totals count (rules.md B-35): a member's capital a
 ## Treas. Reg. §1.704-1(b)(2)(iv)(b): basic rules of capital accounts
 Source: <https://www.ecfr.gov/api/renderer/v1/content/enhanced/current/title-26?part=1&section=1.704-1>  
 Retrieved: 2026-10-20  
-SHA-256 of the retrieved file (`ecfr7041.html`): `0eafa6f27d7df3a3cc93ebad7cbdc0c37a49b055c53a43d5e5e8efa29f80beeb`
+SHA-256 of the retrieved file (`ecfr17041.html`): `0eafa6f27d7df3a3cc93ebad7cbdc0c37a49b055c53a43d5e5e8efa29f80beeb`
 
 > (b) Basic rules. Except as otherwise provided in this paragraph (b)(2)(iv), the partners' capital accounts will be considered to be determined and maintained in accordance with the rules of this paragraph (b)(2)(iv) if, and only if, each partner's capital account is increased by
 
@@ -30,6 +30,9 @@ Source: as above (the same retrieved file).
 ## Partner's Instructions for Schedule K-1 (Form 1065), Item L
 Source: <https://www.irs.gov/instructions/i1065sk1>  
 Retrieved: 2026-10-20  
-SHA-256 of the retrieved file (`i1065sk1.html`): `87d46c0e6c07eb0b642e9479f72aed7c35ed005cab0b1c644af5572a9df22d7c`
+SHA-256 of the retrieved file (`i1065sk1.html`): `87d46c0e6c07eb0b642e9479f72aed7c35ed005cab0b1c644af5572a9df22d7c`  
+(This page's HTML differs from fetch to fetch, so each retrieval has its
+own hash: `irs-partnerships.md` quotes another retrieval of the same day. A re-fetch on
+2026-10-21 hashed differently again; the quoted text was checked present.)
 
 > The partnership must report your beginning capital account and ending capital account for the year using the tax-basis method, including the amount of capital you contributed to the partnership during the year, your share of the partnership’s current-year net income or loss as computed for tax purposes, any withdrawals and distributions made to you by the partnership, and any other increases or decreases to your capital account determined in a manner generally consistent with figuring the partner’s adjusted tax basis in its partnership interest (without regard to partnership liabilities), taking into account the rules and principles of sections 705, 722, 733, and 742.

docs/spec/sources/irs-partnerships.md

@@ -1,5 +1,5 @@
 # Partnerships: shares of income and capital accounts
-Governs `CloseTo::Members`, the members' equity statement, and the K-1 worksheet's capital accounts on the tax basis (`ledger_core::tax_capital`, rules.md B-36). Partners' shares come from the partnership agreement (IRC §704(a)); a partner's capital account is one running balance of what they contributed, their allocations of income and loss, and what was distributed to them (Treas. Reg. §1.704-1(b)(2)(iv)(b)); when a partner's interest changes during the year, the distributive shares take the varying interests into account, period by period (IRC §706(d)(1), Treas. Reg. §1.706-4(a)); Form 1065 reports each partner's capital account on the tax basis (Schedule K-1 item L) and the changes in them (Schedule M-2). No authority prescribes how to round a share to the cent: that rule is the owner's decision (largest remainder, 2026-10-13), counted from the company's first close (D-10, 2026-10-16).
+Governs `CloseTo::Members`, the members' equity statement, and the K-1 worksheet's capital accounts on the tax basis (rules.md B-13; `ledger_core::tax_capital`, rules.md B-36). Partners' shares come from the partnership agreement (IRC §704(a)); a partner's capital account is one running balance of what they contributed, their allocations of income and loss, and what was distributed to them (Treas. Reg. §1.704-1(b)(2)(iv)(b)); when a partner's interest changes during the year, the distributive shares take the varying interests into account, period by period (IRC §706(d)(1), Treas. Reg. §1.706-4(a)); Form 1065 reports each partner's capital account on the tax basis (Schedule K-1 item L) and the changes in them (Schedule M-2). No authority prescribes how to round a share to the cent: that rule is the owner's decision (largest remainder, 2026-10-13), counted from the company's first close (D-10, 2026-10-16).
 
 ## 26 U.S.C. §704(a)-(b)
 Source: <https://www.law.cornell.edu/uscode/text/26/704>  
@@ -59,7 +59,10 @@ SHA-256 of the retrieved file (`ecfr17064.html`): `e7b07463190db6a610dee37660efe
 ## Partner's Instructions for Schedule K-1 (Form 1065) (2025)
 Source: <https://www.irs.gov/instructions/i1065sk1>  
 Retrieved: 2026-10-20  
-SHA-256 of the retrieved file (`i1065sk1.html`): `d7d6298286601fd95ab8e445c10fd62499ea1e37f8e5c3531f8e1783862d8d03`
+SHA-256 of the retrieved file (`i1065sk1.html`): `d7d6298286601fd95ab8e445c10fd62499ea1e37f8e5c3531f8e1783862d8d03`  
+(This page's HTML differs from fetch to fetch, so each retrieval has its
+own hash: `irs-capital-accounts.md` quotes another retrieval of the same day. A re-fetch on
+2026-10-21 hashed differently again; the quoted text was checked present.)
 
 **Item L, its first paragraph** (the partner's capital account, on the tax basis; the K-1 worksheet carries the book capital account and, beside it, the tax-basis one as far as the books know it, rules.md B-36)