P3: assets' posted and scheduled depreciation, their bases, and the K-1 on the tax basis (defect 13, D-41)

Book value is cost less what the books posted; the schedule's figure is
apart. An asset's acquired date comes from its entry. Contributed
property keeps its section 723 carryover basis apart from its depreciable
basis (the lower of value and adjusted basis), with its 704(c) built-in
gain and method. The K-1 worksheet reports tax-basis capital (Form 1065
Item L) beside the book figures, leaving open what only the CPA knows.

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

docs/parity.md

@@ -27,7 +27,7 @@ No other statuses.
 | Tax line mapping + tax summary | Accounts → Tax line mapping; Tax reports | partial | hand-verified fixture (50% meals, nondeductible, contra income); no golden file yet |
 | Reversing entries | Reverse transaction | done | linked via `reversal_of` |
 | Canonical report snapshots (JSON) | — (our oracle format) | done | `reports::snapshot` |
-| Fixed-asset register + straight-line depreciation | Fixed Asset register | done | `assets.rs`; golden-covered schedule; idempotent runs; disposal with gain/loss |
+| Fixed-asset register + straight-line depreciation | Fixed Asset register | done | `assets.rs`; golden-covered schedule; idempotent runs; disposal with gain/loss; posted (the books') vs scheduled, in-service vs acquired dates, the §723, depreciable and §704(c) figures (P3) |
 | Cash flow statement (direct, with the reconciliation schedule and noncash disclosures) | Reports → Cash Flow | done | R-FUTURE-3; rules.md B-14 (P3 defect 1) |
 | Foreign-currency lines (base + foreign stored) | Multi-currency accts | done | R-FUTURE-1 |
 | Period close (closing entry to Retained Earnings) | Close books | done | R-FUTURE-2 |