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new file mode 100644
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diff --git a/crates/ledger-cli/tests/format_upgrade.rs b/crates/ledger-cli/tests/format_upgrade.rs
index 993a74b..5065765 100644
--- a/crates/ledger-cli/tests/format_upgrade.rs
+++ b/crates/ledger-cli/tests/format_upgrade.rs
@@ -610,3 +610,167 @@ fn format_upgrade_waits_for_consent() {
     );
     assert_eq!(format_lines(&dir), 1);
 }
+
+/// Copy the tree `from` into `to`, private as the server keeps a book
+/// (folders 0700, files 0600).
+fn copy_private(from: &Path, to: &Path) {
+    use std::os::unix::fs::PermissionsExt;
+    std::fs::create_dir_all(to).unwrap();
+    std::fs::set_permissions(to, std::fs::Permissions::from_mode(0o700)).unwrap();
+    for entry in std::fs::read_dir(from).unwrap().flatten() {
+        let (src, dst) = (entry.path(), to.join(entry.file_name()));
+        if entry.file_type().unwrap().is_dir() {
+            copy_private(&src, &dst);
+        } else {
+            std::fs::copy(&src, &dst).unwrap();
+            std::fs::set_permissions(&dst, std::fs::Permissions::from_mode(0o600)).unwrap();
+        }
+    }
+}
+
+/// The cutover of books P2 served, from end to end (the P3 data-safety
+/// review, 2026-10-21). `tests/fixtures/p2-served` is a book the P2
+/// executable itself wrote (9c99a0cf, the revision before P3; fictional
+/// throughout): 470 journal lines through its MCP tools (settings, which
+/// declared format 2 with no features, a chart, members, vendors, two TINs
+/// in its vault with its key, 64 entries with receipts, an asset and ten
+/// months of its depreciation, a schedule, a closed quarter), and P2's
+/// projection `wanderbooks.db` at schema 12 as P2 left it.
+///
+/// ```text
+/// INVARIANTS:
+///   1. Before consent: the books open and are served, waiting; P2's
+///      database is never written; what P2 can read is written, and every
+///      write P2 would refuse or misread is refused, journaling nothing
+///      (a setting key, a tax category, a depreciation catch-up, a members
+///      close counted from the count's start).
+///   2. The consent backup holds the books exactly as they were, keys and
+///      vault too; the upgrade is one line after P2's, byte for byte.
+///   3. After it: the same figures, and every refused write is made; the
+///      books verify; P2's database is still byte for byte.
+/// ```
+#[test]
+fn books_p2_served_cut_over_whole() {
+    let home = Home::new("p2-served");
+    let dir = home.book_dir("acme");
+    let fixture = Path::new(env!("CARGO_MANIFEST_DIR")).join("tests/fixtures/p2-served");
+    copy_private(&fixture, &dir);
+    let p2_db = std::fs::read(dir.join(ledger_store::LEGACY_DB_FILE)).unwrap();
+    let p2_journal = journal(&dir);
+    let _held = serve(&home);
+    let out = home
+        .cmd("token")
+        .args(["create", "--book", "acme"])
+        .stdin(Stdio::null())
+        .output()
+        .unwrap();
+    assert!(out.status.success(), "{out:?}");
+    let mut a = Agent::start(&home, "acme");
+    let start = a.call("books.start", json!({})).unwrap();
+    assert_eq!(start["format_upgrade"]["format"], 2, "{start}");
+    let verified = a.call("books.verify", json!({})).unwrap();
+    assert_eq!(verified["status"], "ok", "{verified}");
+    assert_eq!(verified["events"], 470);
+    assert_eq!(verified["database"], ledger_store::db_file());
+    assert_eq!(verified["other_databases"], json!(["wanderbooks.db"]));
+    let figures = |a: &mut Agent| {
+        [
+            a.call("books.trial_balance", json!({"as_of": "2025-12-31"})),
+            a.call(
+                "books.profit_and_loss",
+                json!({"start": "2025-01-01", "end": "2025-12-31"}),
+            ),
+            a.call("books.balance_sheet", json!({"as_of": "2025-12-31"})),
+        ]
+        .map(Result::unwrap)
+    };
+    let before = figures(&mut a);
+
+    // INVARIANT 1: what P2 reads is written; the rest waits.
+    a.call(
+        "books.add_account",
+        json!({"code": "6600", "name": "Travel", "account_type": "expense"}),
+    )
+    .unwrap();
+    let q2 = a
+        .call(
+            "books.create_period",
+            json!({"name": "2025-Q2", "start": "2025-04-01", "end": "2025-06-30"}),
+        )
+        .unwrap()["period_id"]
+        .clone();
+    let waiting = journal(&dir);
+    let refused: Vec<(&str, Value)> = vec![
+        (
+            "books.set_setting",
+            json!({"decided_by": "Avery Quill",
+                   "changes": [{"key": "books.schedule_convention", "value": "monthly_even"}]}),
+        ),
+        (
+            "books.add_account",
+            json!({"code": "4900", "name": "Gain on sale", "account_type": "revenue",
+                   "tax_category": "form_4797_gain_loss"}),
+        ),
+        // January and February 2026 not run: March's run would carry them.
+        (
+            "books.run_depreciation",
+            json!({"period": "2026-03", "asset_id": 1}),
+        ),
+        (
+            "books.close_period",
+            json!({"period_id": q2, "confirmed": true}),
+        ),
+    ];
+    for (tool, args) in &refused {
+        let e = a.call(tool, args.clone()).unwrap_err();
+        assert!(e.starts_with("format_upgrade_pending"), "{tool}: {e}");
+    }
+    assert_eq!(journal(&dir), waiting, "a refusal journals nothing");
+    assert!(journal(&dir).starts_with(&p2_journal));
+    assert_eq!(
+        std::fs::read(dir.join(ledger_store::LEGACY_DB_FILE)).unwrap(),
+        p2_db,
+        "P2's database is never written"
+    );
+
+    // INVARIANT 2: the go-ahead.
+    let mut words = home.words("books");
+    words.extend(["upgrade".into(), "acme".into()]);
+    let (code, shown) = home.at_terminal(&words, &[PASS]);
+    assert_eq!(code, 0, "{shown}");
+    let after = journal(&dir);
+    assert!(after.starts_with(&waiting));
+    assert_eq!(
+        format_lines(&dir),
+        2,
+        "P2's declaration, then the upgrade's"
+    );
+    let backup = archive_git(&dir, &["rev-parse", "HEAD"]);
+    assert_eq!(
+        archive_git(&dir, &["show", &format!("{}:journal.jsonl", backup.trim())]).as_bytes(),
+        waiting.as_slice(),
+        "the backup holds the books as they were"
+    );
+    for kept in ["keys/legacy.key", "vault/tin-1.bin", "vault/tin-3.bin"] {
+        let out = Command::new("git")
+            .arg(format!("--git-dir={}", dir.join("archive.git").display()))
+            .args(["show", &format!("{}:{kept}", backup.trim())])
+            .output()
+            .unwrap();
+        assert_eq!(out.stdout, std::fs::read(dir.join(kept)).unwrap(), "{kept}");
+    }
+
+    // INVARIANT 3.
+    assert_eq!(figures(&mut a), before, "the upgrade moves no figure");
+    for (tool, args) in refused {
+        a.call(tool, args.clone())
+            .unwrap_or_else(|e| panic!("{tool} after the upgrade: {e}"));
+    }
+    let verified = a.call("books.verify", json!({})).unwrap();
+    assert_eq!(verified["status"], "ok", "{verified}");
+    assert_eq!(
+        std::fs::read(dir.join(ledger_store::LEGACY_DB_FILE)).unwrap(),
+        p2_db,
+        "and never after"
+    );
+}
diff --git a/crates/ledger-core/src/parties.rs b/crates/ledger-core/src/parties.rs
index 4d0d52e..c79d899 100644
--- a/crates/ledger-core/src/parties.rs
+++ b/crates/ledger-core/src/parties.rs
@@ -467,9 +467,99 @@ fn full_tin_runs(chars: &[char]) -> Vec<(usize, usize)> {
 /// the space, hyphen, dot, slash and underscore separate.
 pub fn has_full_tin(text: &str) -> bool {
     let chars: Vec<char> = text.chars().collect();
+    if REPLAYING.with(std::cell::Cell::get) {
+        return !journaled_tin_runs(&chars).is_empty();
+    }
     !full_tin_runs(&chars).is_empty()
 }
 
+std::thread_local! {
+    /// Set while a journaled line is replayed ([`replaying`]).
+    static REPLAYING: std::cell::Cell<bool> = const { std::cell::Cell::new(false) };
+}
+
+/// Run `f` as the replay of a journaled line: within it,
+/// [`has_full_tin`] (and so [`check_text`] and the facts' checks) finds a
+/// TIN as the version before P3 did, never more.
+///
+/// ```text
+/// GOAL: books an earlier version wrote open, forever, however a later
+///       version widens what reads as a full TIN.
+/// SOURCE: rules.md B-28 ("Replay accepts every line an earlier version
+///         accepted": the bounds are the commands', never replay's);
+///         B-26 (no full TIN in the books).
+/// INVARIANTS:
+///   1. Within it, a text is refused only if P2's detector
+///      ([`journaled_tin_runs`]) refuses it: every name, reason and fact
+///      P2 took replays.
+///   2. Outside it (every command), the detector is P3's, which finds
+///      everything P2's did and more (Unicode spaces and dashes,
+///      invisible characters).
+///   3. Restored on the way out, a panic included.
+/// SCENARIOS:
+///   1. IF a P2 journal holds a vendor named with a fullwidth-dash run of
+///      nine digits: SHOULD replay (P3 review, 2026-10-21: P3 refused to
+///      open such books).
+/// ```
+pub fn replaying<T>(f: impl FnOnce() -> T) -> T {
+    struct Restore(bool);
+    impl Drop for Restore {
+        fn drop(&mut self) {
+            REPLAYING.with(|r| r.set(self.0));
+        }
+    }
+    let _restore = Restore(REPLAYING.with(|r| r.replace(true)));
+    f()
+}
+
+/// The separators P2 (and every version before P3) read between a TIN's
+/// digits: space, hyphen, dot, slash, underscore, the no-break space and
+/// the dashes U+2010 to U+2014 and U+2212.
+fn journaled_tin_separator(c: char) -> bool {
+    matches!(
+        c,
+        ' ' | '-' | '.' | '/' | '_' | '\u{a0}' | '\u{2010}'..='\u{2014}' | '\u{2212}'
+    )
+}
+
+/// [`full_tin_runs`] as P2 found them: [`journaled_tin_separator`] only,
+/// one to [`MAX_TIN_GAP`] between neighbors, no invisible characters.
+fn journaled_tin_runs(chars: &[char]) -> Vec<(usize, usize)> {
+    let mut runs = Vec::new();
+    let mut i = 0;
+    while i < chars.len() {
+        if !chars[i].is_numeric() {
+            i += 1;
+            continue;
+        }
+        let (mut digits, mut last, mut j) = (1, i, i + 1);
+        while j < chars.len() {
+            if chars[j].is_numeric() {
+                digits += 1;
+                last = j;
+                j += 1;
+                continue;
+            }
+            let gap = chars[j..]
+                .iter()
+                .take_while(|c| journaled_tin_separator(**c))
+                .count();
+            if (1..=MAX_TIN_GAP).contains(&gap)
+                && chars.get(j + gap).is_some_and(|c| c.is_numeric())
+            {
+                j += gap;
+            } else {
+                break;
+            }
+        }
+        if digits >= 9 {
+            runs.push((i, last));
+        }
+        i = last + 1;
+    }
+    runs
+}
+
 /// `text` with every run [`has_full_tin`] finds masked: each of its
 /// digits becomes `•`, separators kept. For refusals that quote what they
 /// were given, so no error echoes a full TIN (docs/spec/rules.md B-26).
diff --git a/crates/ledger-mcp/src/server.rs b/crates/ledger-mcp/src/server.rs
index 3b62642..9997314 100644
--- a/crates/ledger-mcp/src/server.rs
+++ b/crates/ledger-mcp/src/server.rs
@@ -6017,6 +6017,14 @@ impl BooksServer {
                     self.settings().company.tax_form,
                 )
                 .map_err(|e| format!("{}: {e}", row.code))?;
+                // A category an earlier version doesn't know waits for the
+                // books' format upgrade: refused here, with the file whole,
+                // never after the rows before it were written.
+                if let Some(f) = ledger_store::format::tax_category_feature(cat) {
+                    store
+                        .ensure_feature(f)
+                        .map_err(|e| format!("{}: {e}", row.code))?;
+                }
                 scratch
                     .set_account_tax(id, Some(cat), None)
                     .map_err(|e| format!("{}: {e}", row.code))?;
diff --git a/crates/ledger-store/src/format.rs b/crates/ledger-store/src/format.rs
index d17a38c..51173bf 100644
--- a/crates/ledger-store/src/format.rs
+++ b/crates/ledger-store/src/format.rs
@@ -56,6 +56,9 @@ pub const KNOWN_FEATURES: &[&str] = &[
     MONTH_REPOSTING,
     SCHEDULE_CONVENTION,
     ASSET_BASIS,
+    TAX_CATEGORIES_GAIN_EXEMPT,
+    DISPOSAL_BEFORE_SERVICE,
+    DEPRECIATION_CATCH_UP,
 ];
 
 /// Feature: `period.closed` closes to members with `"rounding":
@@ -75,13 +78,46 @@ pub const FEATURE_REQUIRE_TAX_CATEGORY: &str = "require_tax_category";
 
 /// The feature a `settings.set` naming `key` needs the books to have
 /// declared: a key an earlier version doesn't know.
+///
+/// Every key P3 added is one (P3 review, 2026-10-21: `books.schedule_convention`
+/// wasn't, so setting it left books P2 refuses to open, before consent).
 pub(crate) fn setting_feature(key: &str) -> Option<&'static str> {
     match key {
         "policy.require_tax_category" => Some(FEATURE_REQUIRE_TAX_CATEGORY),
+        "books.schedule_convention" => Some(SCHEDULE_CONVENTION),
         _ => None,
     }
 }
 
+/// Feature: an `account.tax_set` naming a tax category P3 added
+/// (`form_4797_gain_loss`, `tax_exempt_income`). An earlier version
+/// refuses the category, so it can't open the books (P3 review,
+/// 2026-10-21).
+pub const TAX_CATEGORIES_GAIN_EXEMPT: &str = "tax_categories_gain_exempt";
+
+/// The feature an `account.tax_set` naming `category` needs the books to
+/// have declared: a category an earlier version doesn't know.
+pub fn tax_category_feature(category: &str) -> Option<&'static str> {
+    match category {
+        "form_4797_gain_loss" | "tax_exempt_income" => Some(TAX_CATEGORIES_GAIN_EXEMPT),
+        _ => None,
+    }
+}
+
+/// Feature: an `asset.disposed` dated before the asset's in-service date
+/// (on or after the day it was acquired, P3 defect 13). An earlier version
+/// refuses a disposal before its `purchase_date`, so it can't open the
+/// books (P3 review, 2026-10-21).
+pub const DISPOSAL_BEFORE_SERVICE: &str = "disposal_before_service";
+
+/// Feature: an `asset.depreciation_posted` whose amount is not its month's
+/// own depreciation: earlier months skipped or reversed caught up in it, or
+/// a final month left over past the life (P3's run rule, B-15). An earlier
+/// version reads every run as its month's own: it would show the caught-up
+/// months as not yet run, and running them post their depreciation twice
+/// (P3 review, 2026-10-21).
+pub const DEPRECIATION_CATCH_UP: &str = "depreciation_catch_up";
+
 /// The feature `party.creditor_set` lines need: a party named the
 /// creditor of a liability (rules.md B-35, P3 defect 24).
 pub const PARTY_CREDITORS: &str = "party_creditors";
@@ -883,4 +919,101 @@ mod tests {
             other => panic!("expected NewerJournal, got {other:?}"),
         }
     }
+
+    /// The setting keys and tax categories P2 (9c99a0cf, the last version
+    /// before P3) read: a `settings.set` or `account.tax_set` naming any
+    /// other makes P2 refuse the books, so each other needs a feature
+    /// (P3 review, 2026-10-21: `books.schedule_convention` and two tax
+    /// categories didn't have one).
+    const P2_SETTING_KEYS: &[&str] = &[
+        "company.name",
+        "company.entity_type",
+        "company.tax_classification",
+        "company.tax_form",
+        "company.fiscal_year_start",
+        "company.timezone",
+        "company.formation_state",
+        "company.formed",
+        "company.state_entity_number",
+        "company.ein",
+        "company.irs_name_control",
+        "company.duns",
+        "company.address",
+        "company.registered_agent",
+        "company.partnership_representative",
+        "company.cpa",
+        "company.members",
+        "books.accounting_basis",
+        "books.cash_accounts",
+        "books.financing_accounts",
+        "books.investing_accounts",
+        "books.close_into",
+        "books.close_sweep",
+        "books.asset_tag_prefix",
+        "policy.evidence.threshold",
+        "policy.evidence.required_accounts",
+        "policy.evidence.exempt_accounts",
+        "policy.parties",
+        "policy.approval_rules",
+        "backup.git_remote",
+        "backup.folder",
+    ];
+    const P2_TAX_CATEGORIES: &[&str] = &[
+        "gross_receipts",
+        "returns_allowances",
+        "interest_income",
+        "other_income",
+        "cost_of_goods_sold",
+        "advertising",
+        "bad_debts",
+        "car_truck",
+        "charitable_contributions",
+        "commissions_fees",
+        "contract_labor",
+        "depreciation",
+        "employee_benefits",
+        "guaranteed_payments",
+        "insurance",
+        "interest_expense",
+        "legal_professional",
+        "meals",
+        "office_expense",
+        "officer_compensation",
+        "organization_startup",
+        "pension_profit_sharing",
+        "rent_equipment",
+        "rent_property",
+        "repairs",
+        "salaries_wages",
+        "supplies",
+        "taxes_licenses",
+        "travel",
+        "utilities",
+        "other_deductions",
+        "nondeductible",
+    ];
+
+    #[test]
+    fn every_setting_key_and_tax_category_p2_didnt_read_needs_a_feature() {
+        for k in ledger_core::settings::KEYS {
+            let known = P2_SETTING_KEYS.contains(&k.name);
+            assert_eq!(
+                setting_feature(k.name).is_none(),
+                known,
+                "{}: P2 {} it",
+                k.name,
+                if known { "reads" } else { "refuses" }
+            );
+        }
+        for c in ledger_core::tax::CATEGORIES {
+            let known = P2_TAX_CATEGORIES.contains(&c.key);
+            assert_eq!(tax_category_feature(c.key).is_none(), known, "{}", c.key);
+        }
+        for f in [
+            setting_feature("books.schedule_convention"),
+            tax_category_feature("tax_exempt_income"),
+        ] {
+            assert!(KNOWN_FEATURES.contains(&f.unwrap()));
+        }
+    }
 }
diff --git a/crates/ledger-store/src/store.rs b/crates/ledger-store/src/store.rs
index 019cb00..b4ba3e0 100644
--- a/crates/ledger-store/src/store.rs
+++ b/crates/ledger-store/src/store.rs
@@ -1137,6 +1137,11 @@ impl Store {
         })?;
         self.ledger
             .check_tax_category_required(code, name, account_type, placeholder, category)?;
+        // A category an earlier version doesn't know needs its feature:
+        // asked before the account's first line, never between the two.
+        if let Some(f) = category.and_then(crate::format::tax_category_feature) {
+            self.ensure_feature(f)?;
+        }
         let id =
             self.journal_account_added(code, name, account_type, parent, placeholder, |l| {
                 l.add_account(code, name, account_type, parent, placeholder)
@@ -2045,6 +2050,11 @@ impl Store {
         if self.depreciation_period_was_run(asset_id, period) {
             self.ensure_feature(crate::format::MONTH_REPOSTING)?;
         }
+        // More or less than the month's own (another month caught up in
+        // it): a run an earlier version would read as the month's own.
+        if amount != due.scheduled {
+            self.ensure_feature(crate::format::DEPRECIATION_CATCH_UP)?;
+        }
         let entry_id = self.create_entry(period_end, &description)?;
         self.add_line(entry_id, asset.expense_account, Side::Debit, money)?;
         self.add_line(entry_id, asset.accum_depr_account, Side::Credit, money)?;
@@ -2517,6 +2527,13 @@ impl Store {
         if depreciation.is_some() && self.depreciation_period_was_run(asset_id, &preview.period) {
             self.ensure_feature(crate::format::MONTH_REPOSTING)?;
         }
+        // Disposed before it was placed in service (acquired, not yet in
+        // use): an earlier version refuses that line (its floor was the
+        // in-service date), so it needs its feature, asked here, before
+        // the first line.
+        if date < asset.in_service_date {
+            self.ensure_feature(crate::format::DISPOSAL_BEFORE_SERVICE)?;
+        }
         if let Some((description, lines)) = &depreciation {
             let eid = self.create_entry(date, description)?;
             for (account, side, amount) in lines {
@@ -3806,6 +3823,9 @@ impl Store {
     ) -> Result<(), StoreError> {
         self.ledger
             .check_account_tax(account, category, deductible_percent)?;
+        if let Some(f) = category.and_then(crate::format::tax_category_feature) {
+            self.ensure_feature(f)?;
+        }
         let line = self.append_journal(
             "account.tax_set",
             json!({
@@ -5484,10 +5504,24 @@ fn get_str<'a>(p: &'a Value, key: &str) -> Result<&'a str, StoreError> {
 /// Replay one journal line into a ledger, asserting recorded ids. Used by
 /// hydration, `verify`, and `rebuild`: the journal is the script, the engine
 /// is the actor.
+///
+/// A full TIN is found as the version before P3 found one
+/// (`ledger_core::parties::replaying`): a name, reason or fact an earlier
+/// version took replays, however the commands' detector has widened since
+/// (rules.md B-28).
 pub(crate) fn replay_line_into_ledger(
     ledger: &mut Ledger,
     line: &JournalLine,
     base_currency: Currency,
+) -> Result<(), StoreError> {
+    ledger_core::parties::replaying(|| replay_line(ledger, line, base_currency))
+}
+
+/// [`replay_line_into_ledger`]'s work.
+fn replay_line(
+    ledger: &mut Ledger,
+    line: &JournalLine,
+    base_currency: Currency,
 ) -> Result<(), StoreError> {
     let p = &line.payload;
     match line.line_type.as_str() {
diff --git a/crates/ledger-store/tests/format.rs b/crates/ledger-store/tests/format.rs
index 6d05628..1df48aa 100644
--- a/crates/ledger-store/tests/format.rs
+++ b/crates/ledger-store/tests/format.rs
@@ -1380,3 +1380,27 @@ fn a_write_waiting_for_the_upgrade_journals_nothing() {
     assert_eq!(*store.journal_format(), ledger_store::format::current());
     store.verify().unwrap();
 }
+
+/// The replay fuzz target (`fuzz_store_replay`: the writer and the viewer
+/// agree on every journal) draws its lines from every event type this
+/// version reads, P3's included (`asset.basis_set`, `party.creditor_set`
+/// were missing: the fuzzer never wrote them, so it never checked the two
+/// readers agree on them).
+#[test]
+fn the_replay_fuzzer_writes_every_event_type() {
+    let target = include_str!("../../../fuzz/fuzz_targets/fuzz_store_replay.rs");
+    let list = target
+        .split("const TYPES: &[&str] = &[")
+        .nth(1)
+        .and_then(|rest| rest.split("];").next())
+        .expect("the fuzz target's TYPES");
+    let missing: Vec<&str> = EVENT_TYPES
+        .iter()
+        .copied()
+        .filter(|t| *t != "store.created" && !list.contains(&format!("\"{t}\"")))
+        .collect();
+    assert!(
+        missing.is_empty(),
+        "the replay fuzzer never writes {missing:?}"
+    );
+}
diff --git a/crates/ledger-store/tests/p2_compat.rs b/crates/ledger-store/tests/p2_compat.rs
new file mode 100644
index 0000000..1dbf3dd
--- /dev/null
+++ b/crates/ledger-store/tests/p2_compat.rs
@@ -0,0 +1,352 @@
+//! Books P2 wrote, served by this version before the owner's go-ahead
+//! (plan/served.md 3.9, D-39; rules.md B-27, B-28): nothing is written
+//! that P2 can't read, or would read with another meaning, and every line
+//! P2 wrote opens.
+//!
+//! Oracle: P2 itself (9c99a0cf, the revision before P3), run from end to
+//! end on P2-shaped books in the P3 data-safety review (2026-10-21): each
+//! write below, made by this version on books in format 2 with no
+//! features, left books P2 refused to open (`books.schedule_convention`,
+//! the tax categories P3 added, a disposal before the in-service date) or
+//! read wrong (a depreciation run carrying another month's depreciation,
+//! which P2 reads as the month's own, so its months caught up show as not
+//! yet run, and running them in P2 posts them twice). And a name P2 took
+//! held what P3's wider TIN detector reads as a full TIN, so P3 refused to
+//! open the books.
+//!
+//! ```text
+//! INVARIANTS:
+//!   1. On books in format 2 with no features, each such write is refused
+//!      (FormatUpgradePending), journaling nothing; after the upgrade it is
+//!      made.
+//!   2. The same command shaped as P2 could write it is made before the
+//!      upgrade (a category P2 knew, months run in order, a disposal on or
+//!      after the in-service date).
+//!   3. A line P2 accepted replays, in the writer and the viewer, however
+//!      the commands' checks have widened since (B-28).
+//! ```
+
+use chrono::NaiveDate;
+use ledger_core::settings::{Change, Source};
+use ledger_core::{AccountType, Currency, Money, NewAsset, Side};
+use ledger_store::{JOURNAL_FILE, JournalFormat, JournalWriter, Snapshot, Store, StoreError};
+use rust_decimal::Decimal;
+use serde_json::json;
+use std::path::{Path, PathBuf};
+
+struct TestDir(PathBuf);
+
+impl std::ops::Deref for TestDir {
+    type Target = Path;
+    fn deref(&self) -> &Path {
+        &self.0
+    }
+}
+
+impl Drop for TestDir {
+    fn drop(&mut self) {
+        let _ = std::fs::remove_dir_all(&self.0);
+    }
+}
+
+fn test_dir(name: &str) -> TestDir {
+    let dir = std::env::temp_dir().join(format!(
+        "wanderbooks-p2-compat-{name}-{}",
+        std::process::id()
+    ));
+    let _ = std::fs::remove_dir_all(&dir);
+    std::fs::create_dir_all(&dir).unwrap();
+    TestDir(dir)
+}
+
+fn d(y: i32, m: u32, day: u32) -> NaiveDate {
+    NaiveDate::from_ymd_opt(y, m, day).unwrap()
+}
+
+fn usd(s: &str) -> Money {
+    Money::new(s.parse::<Decimal>().unwrap(), Currency::USD)
+}
+
+fn journal(dir: &Path) -> Vec<u8> {
+    std::fs::read(dir.join(JOURNAL_FILE)).unwrap()
+}
+
+/// Books as P2 left them: format 2 (declared at their first setting), no
+/// features, a chart.
+fn p2_books(dir: &Path) -> Store {
+    let mut s = Store::create_in_format(
+        dir,
+        Currency::USD,
+        &JournalFormat {
+            format: 2,
+            features: Vec::new(),
+        },
+    )
+    .unwrap();
+    for (code, name, t) in [
+        ("1000", "Bank", AccountType::Asset),
+        ("1500", "Equipment", AccountType::Asset),
+        ("1510", "Accumulated depreciation", AccountType::Asset),
+        ("3000", "Capital", AccountType::Equity),
+        ("4000", "Revenue", AccountType::Revenue),
+        ("6200", "Depreciation", AccountType::Expense),
+    ] {
+        s.add_account(code, name, t, None, false).unwrap();
+    }
+    s
+}
+
+fn account(s: &Store, code: &str) -> u64 {
+    s.ledger().chart().find_by_code(code).unwrap().id
+}
+
+/// INVARIANT 1's refusal: waiting for the upgrade, nothing journaled.
+fn assert_waits<T: std::fmt::Debug>(dir: &Path, before: &[u8], got: Result<T, StoreError>) {
+    match got {
+        Err(StoreError::FormatUpgradePending { .. }) => {}
+        other => panic!("expected FormatUpgradePending, got {other:?}"),
+    }
+    assert_eq!(journal(dir), before, "a refused write journaled nothing");
+}
+
+fn source() -> Source {
+    Source {
+        decided_by: "Avery Quill".into(),
+        decided_on: d(2026, 10, 21),
+        citation: None,
+        note: None,
+    }
+}
+
+#[test]
+fn the_schedule_convention_setting_waits_for_the_upgrade() {
+    let dir = test_dir("setting");
+    let mut s = p2_books(&dir);
+    let change = vec![Change {
+        key: "books.schedule_convention".into(),
+        value: Some(json!("monthly_even")),
+    }];
+    let before = journal(&dir);
+    assert_waits(&dir, &before, s.change_settings(&change, &source()));
+    s.upgrade_format().unwrap();
+    s.change_settings(&change, &source()).unwrap();
+}
+
+#[test]
+fn a_tax_category_p3_added_waits_for_the_upgrade() {
+    let dir = test_dir("tax");
+    let mut s = p2_books(&dir);
+    let before = journal(&dir);
+    for cat in ["form_4797_gain_loss", "tax_exempt_income"] {
+        assert_waits(
+            &dir,
+            &before,
+            s.add_account_with_tax(
+                "4900",
+                "Gain on sale",
+                AccountType::Revenue,
+                None,
+                false,
+                Some((cat, None)),
+            ),
+        );
+        let revenue = account(&s, "4000");
+        assert_waits(&dir, &before, s.set_account_tax(revenue, Some(cat), None));
+    }
+    // INVARIANT 2: a category P2 knew.
+    s.add_account_with_tax(
+        "4100",
+        "Consulting",
+        AccountType::Revenue,
+        None,
+        false,
+        Some(("gross_receipts", None)),
+    )
+    .unwrap();
+    s.upgrade_format().unwrap();
+    s.add_account_with_tax(
+        "4900",
+        "Gain on sale",
+        AccountType::Revenue,
+        None,
+        false,
+        Some(("form_4797_gain_loss", None)),
+    )
+    .unwrap();
+}
+
+/// An asset bought on 2026-01-10 and placed in service on 2026-03-01.
+fn camera(s: &mut Store) -> u64 {
+    let (bank, equipment) = (account(s, "1000"), account(s, "1500"));
+    let e = s.create_entry(d(2026, 1, 10), "Camera").unwrap();
+    s.add_line(e, equipment, Side::Debit, usd("1200.00"))
+        .unwrap();
+    s.add_line(e, bank, Side::Credit, usd("1200.00")).unwrap();
+    s.post_entry(e).unwrap();
+    let id = s
+        .register_asset(NewAsset {
+            description: "Camera".into(),
+            in_service_date: d(2026, 3, 1),
+            cost: usd("1200.00"),
+            salvage_value: usd("0"),
+            useful_life_months: 24,
+            cost_account: equipment,
+            accum_depr_account: account(s, "1510"),
+            expense_account: account(s, "6200"),
+        })
+        .unwrap();
+    s.set_asset_acquisition(id, e).unwrap();
+    id
+}
+
+#[test]
+fn a_disposal_before_the_in_service_date_waits_for_the_upgrade() {
+    let dir = test_dir("dispose");
+    let mut s = p2_books(&dir);
+    let id = camera(&mut s);
+    let (bank, revenue) = (account(&s, "1000"), account(&s, "4000"));
+    let before = journal(&dir);
+    assert_waits(
+        &dir,
+        &before,
+        s.dispose_asset(id, d(2026, 2, 1), usd("1000.00"), bank, revenue),
+    );
+    s.upgrade_format().unwrap();
+    s.dispose_asset(id, d(2026, 2, 1), usd("1000.00"), bank, revenue)
+        .unwrap();
+}
+
+#[test]
+fn a_disposal_on_or_after_the_in_service_date_is_made_before_the_upgrade() {
+    let dir = test_dir("dispose-late");
+    let mut s = p2_books(&dir);
+    let id = camera(&mut s);
+    let (bank, revenue) = (account(&s, "1000"), account(&s, "4000"));
+    s.dispose_asset(id, d(2026, 3, 1), usd("1000.00"), bank, revenue)
+        .unwrap();
+}
+
+/// A printer in service from 2026-01-01, 1,200.00 over 12 months.
+fn printer(s: &mut Store) -> u64 {
+    s.register_asset(NewAsset {
+        description: "Printer".into(),
+        in_service_date: d(2026, 1, 1),
+        cost: usd("1200.00"),
+        salvage_value: usd("0"),
+        useful_life_months: 12,
+        cost_account: account(s, "1500"),
+        accum_depr_account: account(s, "1510"),
+        expense_account: account(s, "6200"),
+    })
+    .unwrap()
+}
+
+#[test]
+fn a_depreciation_run_that_catches_up_another_month_waits_for_the_upgrade() {
+    let dir = test_dir("catch-up");
+    let mut s = p2_books(&dir);
+    let id = printer(&mut s);
+    let jan = s.run_depreciation(id, "2026-01").unwrap();
+    assert_eq!(jan.amount, jan.scheduled, "its own month: made");
+    // February skipped: March's run would carry it.
+    let before = journal(&dir);
+    assert_waits(&dir, &before, s.run_depreciation(id, "2026-03"));
+    // INVARIANT 2: run in order, each its own month, as P2 ran them.
+    for m in ["2026-02", "2026-03"] {
+        let r = s.run_depreciation(id, m).unwrap();
+        assert_eq!(r.amount, r.scheduled, "{m}");
+    }
+    // After the upgrade a skipped month is caught up.
+    s.upgrade_format().unwrap();
+    let may = s.run_depreciation(id, "2026-05").unwrap();
+    assert!(may.amount > may.scheduled, "{may:?}");
+}
+
+#[test]
+fn a_reversed_run_caught_up_later_waits_for_the_upgrade() {
+    let dir = test_dir("reversed");
+    let mut s = p2_books(&dir);
+    let id = printer(&mut s);
+    let jan = s.run_depreciation(id, "2026-01").unwrap();
+    s.run_depreciation(id, "2026-02").unwrap();
+    s.reverse_entry(jan.entry_id.unwrap(), d(2026, 2, 28), "wrong")
+        .unwrap();
+    let before = journal(&dir);
+    assert_waits(&dir, &before, s.run_depreciation(id, "2026-03"));
+}
+
+/// INVARIANT 3: P2's detector found a full TIN only across ASCII
+/// separators, the no-break space and a few dashes; P3's finds one across
+/// every Unicode space and dash and invisible characters. A name P2 took
+/// replays; the command refuses it now.
+#[test]
+fn a_name_p2_took_replays_though_the_command_now_refuses_it() {
+    let dir = test_dir("tin-replay");
+    drop(p2_books(&dir));
+    let names = [
+        "Studio 400\u{ff0d}12\u{ff0d}3456",
+        "Studio 400\u{200b}12\u{200b}3456",
+        "Studio 400\u{2009}12\u{2009}3456",
+    ];
+    {
+        let mut w = JournalWriter::open(&dir.join(JOURNAL_FILE)).unwrap();
+        for (i, name) in names.iter().enumerate() {
+            w.append("vendor.added", json!({"id": i as u64 + 1, "name": name}))
+                .unwrap();
+        }
+        w.append(
+            "party.added",
+            json!({"id": 4, "name": "Kai 400\u{301c}12\u{301c}3456", "roles": ["member"]}),
+        )
+        .unwrap();
+    }
+    let mut s = Store::open(&dir).expect("P2's books open");
+    s.verify().unwrap();
+    assert_eq!(s.ledger().list_vendors().len(), 3);
+    Snapshot::load(&dir).expect("and the viewer reads them");
+    for name in names {
+        assert!(s.add_vendor(name).is_err(), "the command refuses {name:?}");
+    }
+    // Outside replay the detector is P3's again.
+    assert!(ledger_core::parties::has_full_tin(names[0]));
+}
+
+/// After the upgrade, each write above is made, and the books replay to
+/// the live ledger exactly, in the writer (reopened) and the viewer.
+#[test]
+fn after_the_upgrade_the_writes_replay_to_the_live_books() {
+    let dir = test_dir("after");
+    let mut s = p2_books(&dir);
+    let camera = camera(&mut s);
+    let printer = printer(&mut s);
+    s.run_depreciation(printer, "2026-01").unwrap();
+    assert!(s.upgrade_format().unwrap().is_some());
+    let (bank, revenue) = (account(&s, "1000"), account(&s, "4000"));
+    s.change_settings(
+        &[Change {
+            key: "books.schedule_convention".into(),
+            value: Some(json!("daily")),
+        }],
+        &source(),
+    )
+    .unwrap();
+    s.add_account_with_tax(
+        "4910",
+        "Exempt interest",
+        AccountType::Revenue,
+        None,
+        false,
+        Some(("tax_exempt_income", None)),
+    )
+    .unwrap();
+    s.run_depreciation(printer, "2026-03").unwrap();
+    s.dispose_asset(camera, d(2026, 2, 1), usd("1000.00"), bank, revenue)
+        .unwrap();
+    s.verify().unwrap();
+    let live = s.ledger().clone();
+    drop(s);
+    let s = Store::open(&dir).unwrap();
+    assert!(live.differs_from(s.ledger()).is_empty());
+    let snap = Snapshot::load(&dir).unwrap();
+    assert!(live.differs_from(snap.ledger()).is_empty());
+}
diff --git a/docs/spec/rules.md b/docs/spec/rules.md
index 9e99d80..2e5b138 100644
--- a/docs/spec/rules.md
+++ b/docs/spec/rules.md
@@ -1549,6 +1549,15 @@ the way. P3's: `members_cumulative` (B-13: a members close counted from
 its count's first close, `"rounding": "cumulative_since"`),
 `account_renamed` (an `account.renamed`, B-31), `require_tax_category` (a
 `settings.set` naming `policy.require_tax_category`, B-32),
+`tax_categories_gain_exempt` (an `account.tax_set` naming
+`form_4797_gain_loss` or `tax_exempt_income`, categories an earlier version
+refuses), `disposal_before_service` (an `asset.disposed` dated before the
+asset's in-service date, on or after the day it was acquired: an earlier
+version refuses a disposal before its purchase date), `depreciation_catch_up`
+(an `asset.depreciation_posted` whose amount isn't its month's own: months
+skipped or reversed caught up in it, B-15; an earlier version reads it as the
+month's own, shows the months it caught up as not yet run, and running them
+there posts them twice),
 `party_creditors` (`party.creditor_set`: defect 24, B-35),
 `payment_instruments` (`instrument.added`, `entry.instrument_set`:
 defect 12, B-19), `vendor_1099_decisions` (`vendor.1099_set` with who
@@ -1556,7 +1565,8 @@ decided, a `not_reportable` decision, its reason or the date it takes
 effect, and `vendor.w9_flag_set`: defects 18 and 23, D-40, B-19),
 `schedule_convention` (a daily schedule's `schedule.registered` carries
 `convention: daily`; an older version would read it as equal months,
-B-16), `month_reposting` (a schedule month or a depreciation period
+B-16; and a `settings.set` naming `books.schedule_convention`, a key an
+earlier version refuses), `month_reposting` (a schedule month or a depreciation period
 posted again after a reversal un-posted it; an older version would refuse
 the second `schedule.posted`, and its projection ignore the second
 `asset.depreciation_posted`, B-15) and `asset_basis` (an
@@ -1585,7 +1595,13 @@ they are, byte for byte; everything that needs nothing new is written as
 ever; a write that would need the newer format or a feature they haven't
 declared is refused before anything is journaled
 (`StoreError::FormatUpgradePending`, guard `format_upgrade_pending`), never
-declared on the way. Only the owner's go-ahead moves them, with the owner
+declared on the way. Every setting key and tax category an earlier version
+didn't read needs a feature (`format::setting_feature`,
+`format::tax_category_feature`: the P3 data-safety review, 2026-10-21,
+found `books.schedule_convention`, both new tax categories, a disposal
+before the in-service date and a depreciation catch-up journaled without
+one, each leaving books P2 refused or misread before consent;
+`tests/p2_compat.rs`). Only the owner's go-ahead moves them, with the owner
 passphrase (the server checks it, Argon2id): in the app, which asks at
 every open until it is given, or with `wanderbooks books upgrade ID` at a
 terminal, whose commands that open the books also ask; never an agent, and
@@ -1708,7 +1724,13 @@ command's (`Ledger::add_line`, `register_asset`, `AssetBasis::check`,
 `replay_register_asset`, `AssetBasis::check_journaled`, `AssetBasis::check_legacy_journaled`,
 `shares::check_shares_journaled`, ...), and every bound has its pair of
 tests: the command refuses past it; replay of an old line past it is
-accepted. What an earlier version left beside its journal is kept for it
+accepted. The full-TIN rule (B-26) is one of these bounds: P3's detector
+finds a TIN across every Unicode space and dash and invisible characters,
+P2's only across ASCII separators, the no-break space and a few dashes, so
+replay finds one as P2 did (`ledger_core::parties::replaying`, around every
+replayed line), and a name, reason or fact P2 took opens
+(`a_name_p2_took_replays_though_the_command_now_refuses_it`; the P3
+data-safety review, 2026-10-21, found P3 refusing to open such books). What an earlier version left beside its journal is kept for it
 the same way: its projection database, in its own schema's file, is never
 migrated or written by a later version (B-27, "each projection schema in a
 file of its own"), so the earlier version, gone back to, opens its books
diff --git a/fuzz/fuzz_targets/fuzz_store_replay.rs b/fuzz/fuzz_targets/fuzz_store_replay.rs
index 5293a7a..46984ae 100644
--- a/fuzz/fuzz_targets/fuzz_store_replay.rs
+++ b/fuzz/fuzz_targets/fuzz_store_replay.rs
@@ -33,7 +33,13 @@ const TYPES: &[&str] = &[
     "schedule.posted", "schedule.registered", "vendor.1099_set", "vendor.added",
     "journal.format_set", "settings.set", "convention.set", "convention.retired",
     "decision.recorded", "open_item.raised", "open_item.resolved", "entry.approved",
-    "vendor.w9_flag_set", "instrument.added", "entry.instrument_set",
+    "vendor.w9_flag_set", "instrument.added", "entry.instrument_set", "asset.basis_set",
+    "party.creditor_set", "account.renumbered", "asset.acquisition_linked", "asset.corrected",
+    "asset.described", "asset.serial_set", "asset.tagged", "asset.tax_basis_set",
+    "attachment.linked", "attachment.unlinked", "entry.no_party", "entry.parties_set",
+    "entry.party_set", "party.added", "party.role_set", "party.tin_set", "party.updated",
+    "party.w4_set", "party.w9_set", "payroll.taxes_remitted", "reconciliation.completed",
+    "reconciliation.voided", "role.assigned", "statement.recorded", "statement.voided",
 ];
 
 const FIELDS: &[&str] = &[
@@ -51,6 +57,8 @@ const FIELDS: &[&str] = &[
     "source", "decided_by", "decided_on", "kind", "title", "body_md", "structured", "subject",
     "decision_md", "supersedes", "resolution", "approver", "previous", "form_1099",
     "reason_kind", "effective", "instrument_id", "label", "last4", "owner_party_id",
+    "rule", "contributor_adjusted_basis", "fmv_at_contribution", "sec704c_method",
+    "tax_basis_723", "depreciable_basis", "built_in_gain_704c", "on", "convention",
 ];
 
 /// A value replay might plausibly see: small ids, amounts as decimal