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.