Projects: classes as entities, and the sidebar fits short windows

A project is a class with facts (description, status, kind, party,
dates, links, notes) in one project.set event behind the format
feature projects. Four tools (books.add_project, update_project,
projects, project); documents and decisions link to projects; B-37:
on-spec costs are expensed as incurred, repayment is revenue, and the
unrecovered cost is never below zero (Kani). Viewer: a Projects list
and a project page with its figures, by month and by account. The
sidebar measures its footer instead of reserving a fixed 172 px.

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

docs/spec/sources/fasb-asc.md

@@ -249,3 +249,28 @@ consideration" it expects (55-37B); an agent recognizes only its fee or
 commission (55-38).
 → B-17: an app seller is the principal for its app, so its revenue is
 the gross price; the platform's commission is an expense.
+
+## 450-30-25-1 (Gain contingencies)
+
+Added 2026-10-21 for B-37 from the paragraph's text as Deloitte's DART
+roadmaps quote it (originally FAS 5 ¶17(a)); not re-read in the ASC
+basic view: check it there at the next reading. A contingency that might
+result in a gain "usually should not be reflected in the financial
+statements because to do so might be to recognize revenue before its
+realization."
+→ B-37 item 4: a payment hoped for from work done on spec is recorded
+neither as a receivable nor as income until it is received; the
+unrecovered cost is a figure, never an asset.
+
+## 340-40-25-5 (Costs to fulfill a contract)
+
+Added 2026-10-21 for B-37 as the DART revenue roadmap sets it out; not
+re-read in the ASC basic view: check it there at the next reading. Costs
+incurred to fulfill a contract (one not in another Topic's scope) are an
+asset only if all three criteria are met: they relate directly to a
+contract or an anticipated contract the entity can specifically
+identify; they generate or enhance resources used in satisfying
+performance obligations in the future; and they "are expected to be
+recovered."
+→ B-37 item 4 (with B-22): on-spec work has no contract it is expected
+to recover its costs from, so its costs are expensed as incurred.