K-1 shares print by value; filed documents may print the company's own EIN

The first company's P1 cutover found the K-1 worksheet printing a
member's share as typed: "50%" read from a settings file printed
0.50, the same share kept by the books as 0.5 printed 0.5. Shares now
print at least two places whatever their spelling.

Every company document now goes into the books (D-20, owner,
2026-10-17), and formation papers and plans print the company's EIN,
which the filing scan refused as a printed TIN. It now passes the
company's own EIN, as its settings hold it, printed 2-7, and nothing
else; a vault TIN is still refused (rules.md B-26). Its refusal no
longer suggests converting a file to get past it.

plan/served.md: D-20; correcting a record's source without changing
its words (P5).

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

plan/served.md

@@ -906,6 +906,7 @@ Wanderland keeps working between phases.
 - Full prompt set; resource templates.
 - Result envelope (`next_steps`, `guards`, `warnings`, `head`) in `call_tool`.
 - `books.journal_history`; `books.job`.
+- **Correcting a record's source.** A convention's citation (or who decided it, or when) can't be corrected today unless its words change too: `set_convention` with only a new source is refused as "already says exactly that" (found at the Wanderland P1 cutover, 2026-10-17, correcting an unchecked citation). A source-only revision, journaled with its reason; the same for decisions and open items.
 - Tool descriptions ≤ 700 characters; handbook complete; URL-mode elicitation where the client declares it.
 - `docs/mcp-interface.md` rewrite (24-95, 580-648, 723-747, 909-931).
 - **Agent-eval harness** `ledger-mcp/tests/agent_evals/`: scripted, with no LLM in CI. A zero-context transcript that follows only `books.start` and `next_steps` must complete onboarding, a receipt-backed post, a draft awaiting a receipt, a reversal draft with inherited evidence, a reconciliation and a month-end close.
@@ -940,6 +941,7 @@ Wanderland keeps working between phases.
   - otherwise a deterministic Typst render of headers and body, with fixed PDF metadata and inline images kept;
   - `attachment.rendered` is journaled;
   - the `.eml` itself is never filed.
+- **Company records (D-20).** Categories for notices and correspondence, plans, and history beside formation, legal and the rest; the viewer's Documents page grouped by category and subject; the books dir's `company/` folder retired (Wanderland: its files are filed, attachments 73–80, two more after the EIN fix). With extraction, the TIN scan reads PDFs' text too: the own-EIN exemption applies there as well.
 - **Migration tools (defect 20):** `compare_reference` and `record_inventory`/`check_inventory` replace `scripts/verify-sheet.py` and `scripts/drive-manifest.py`. `eml2pdf.py` is retired.
 
 **Tests:**
@@ -1141,6 +1143,7 @@ The owner decisions of 2026-10-16 (at the top of this document) replace the form
 | D-16 | CPA access to TINs | (a) To start, the owner prepares and sends a single-use human link each time. |
 | D-18 | `dev-stdio` | (a) Kept permanently for tests and demo. It refuses inside the data root and is never offered by `connect`. |
 | D-19 | One app for Windows, Mac and Linux (owner, 2026-10-17) | Planned: backup and restore in P2, the app itself in P11. One installer and auto-updater per system. The server, the viewer and the CLI ship and update together but stay separate programs inside the app: the agent needs the server while the viewer is closed, and the viewer stays read-only by being a separate program. No separate launcher, which would be a third program and a second writer. The viewer is the app's face and gains menu items: "Back up now" and "Export for CPA" (read-only; the viewer does them), "Restore…" and "New books…" (they change books, so the viewer hands them to the server), and the CPA package with TINs through the human path (P2 `/h/`, P7 vault). The books live in each system's usual app-data folder (the data root of 3.4): hidden, not locked; a little more protected on macOS. **Backups must restore**, into an existing install or a new one, proven before use and never destructive (3.7). |
+| D-20 | Company records (owner, 2026-10-17: "It's just too damn convenient to keep it all together in one place.") | Every company document goes into the books, not only what the CPA needs: formation papers, registrations, plans, notices, drafts, history. Done for Wanderland 2026-10-17 with the existing categories; the filing scan passes the company's own EIN printed 2-7 (rules.md B-26). P6 adds what makes it pleasant (below). |
 
 ### 10.2 Deferred