docs(plan): P10 as built

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp

plan/served.md

@@ -1639,7 +1639,7 @@ Each unit follows the 8.0.4 template. "A-n" is an owner answer numbered in 8.3.1
 5. **Files:** owns `docs/runbooks/re-audit.md`, `crates/ledger-cli/tests/defects.rs`.
 6. **Tests and proofs:** the one test.
 7. **Done when (engineering):** the runbook exists and names only tools and commands that exist; the test passes. **Exit (the owner's run):** zero failing workpaper checks; cash flow difference 0.00; every receipt and posted entry carries a counted attestation and none disagrees; the access log shows every action under the right principal and no transcript names the data root; no result carried a full TIN to a client that should not see one (D-29: the agent's exports may); agent context on receipts stayed under 100K tokens per the harness's own token count; the sign-off journaled.
-8. **As built:** none yet.
+8. **As built:** (2026-10-29, branch `P10`.) `docs/runbooks/re-audit.md`: eight steps (the audit and its fixes; receipts attested; entries reviewed and periods attested; the defect regressions; the Sheet comparison; the CPA package from both doors; verify, backup drill and sign-off; the exit table), T1 and T2, every tool named is in the scopes table. `crates/ledger-cli/tests/defects.rs`: `every_defect_reproduction_is_a_named_test` (23 rows, defects 1 to 19 and 21 to 24), plus two the unit did not list: `defect_20_no_migration_tool_exists` and `the_re_audit_runbook_names_only_what_exists` (Done-when "names only tools that exist" needed a check). Departures: (a) **`books.inherit_evidence` does not exist** (only the event type is gated in `format.rs`; no tool, no scope row); the runbook links the original's receipt to the old reversal with `books.link_attachment`, which journals `attachment.linked` and satisfies the evidence rule, and `legacy_reversal_exempt` is informational so the audit is clean either way. If the owner wants the D-12 annotation as such, a tool is a later unit. (b) Defect 2 (closed by D-12/D-47) maps to `a_reversal_needs_no_receipt_of_its_own`'s rule; defect 20 has no test of its own and gets the no-tool check. (c) The Sheet workpaper is found with `books.find_attachment { text }` because `workpaper` is not a `books.file_document` category (the audit files its own). (d) No CI job added: `check` runs the new test. **Owner's, not checked here:** the run itself (zero failing checks, counted attestations, equal CPA packages, backup drill, sign-off, transcripts free of the data root, token counts).
 
 #### P11a: packaging and updates (D-19, D-22, D-24, D-25, D-26)