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

plan/served.md

@@ -519,7 +519,7 @@ Report results also carry `as_of_status {drafts_open_on_or_before, unreconciled,
 - `cash_flow`: `reconciles`, `noncash_disclosures`, `operating_reconciliation`.
 - `vendor_1099`: instrument-aware; `include_tins` and `save_csv_to` dropped.
 - `set_vendor_1099` takes an explicit `not_reportable` plus a reason.
-- `register_asset`: `in_service_date` + `acquired_date`, with `purchase_date` kept as an alias for one release; basis fields.
+- `register_asset`: `in_service_date` (with `purchase_date` kept as an alias for one release) and basis fields; it reports `acquired_date`, which comes from the acquisition entry it is linked to (settled in design, 2026-10-20), so it takes none.
 - `list_assets`: `accumulated_posted` and `accumulated_scheduled_through`.
 - `list_schedules`: start, end, convention, next, remaining.
 - `parties`: last four from `party.tin_set`.
@@ -567,7 +567,7 @@ Every event may carry an additive `actor {principal, client_id, kind}`, which re
 | `open_item.raised` / `open_item.resolved` | P1 | `Conventions` |
 | `account.renamed {account_id, code, name, previous, reason}` (keyed by id, as `account.renumbered`: a code can change, an id can't; `code` is informational; the journal feature `account_renamed` is declared before the first) | P3 | chart |
 | `instrument.added {id, kind: bank\|business_card\|member_card\|member_cash_or_check\|platform, label, last4?, owner_party?, account?}` / `entry.instrument_set` | P3 | `Ledger` (1099) |
-| `asset.basis_set {asset, rule: purchase\|carryover_723\|personal_use_conversion, fmv_at_contribution?, contributor_adjusted_basis?, tax_basis_723, depreciable_basis, built_in_gain_704c, sec704c_method?}` (legacy `asset.tax_basis_set` still replays) | P3 | assets |
+| `asset.basis_set {asset_id, rule: purchase\|carryover_723\|personal_use_conversion, contributor_adjusted_basis, fmv_at_contribution, sec704c_method, source, tax_basis_723, depreciable_basis, built_in_gain_704c}` (the facts; the figures for readers, never recomputed at replay; a purchase's `depreciable_basis` null; the journal feature `asset_basis` declared before the first; legacy `asset.tax_basis_set` still replays) | P3 | assets |
 | `schedule.registered` + `convention` (absent = `monthly_even`) | P3 | schedules |
 | `vendor.1099_set` value `not_reportable{reason}`; legacy `null` replays as `undetermined` | P3 | vendors |
 | `period.closed` with `close_to: MembersCumulative{since_seq}` (old variants replay as before) | P3 | periods |
@@ -942,7 +942,7 @@ The first company keeps working between phases.
   - `depreciable_basis` = lesser of FMV and adjusted basis for personal-use conversion (Treas. Reg. §1.168(i)-4(b));
   - `built_in_gain_704c = fmv_at_contribution − tax_basis_723` (IRC §704(c), Treas. Reg. §1.704-3), with §704(c)(1)(C) noted when the result is negative;
   - `sec704c_method`.
-- `built_in_gain()` (`assets.rs:204`) is redefined to match.
+- `built_in_gain()` (`assets.rs:219`) is redefined to match.
 
 **Defect 14, party shares:** `resolved` uses the line sign convention (debit-positive) plus an explicit `direction`. Totals take `basis: cash|all`, default cash, with the basis labelled.