spec: ASC paragraphs read directly (360, 340, 210, 230, 606); all confirm the rules

Read in the ASC basic view and vendored as short quotes with paragraph
numbers (docs/spec/sources/fasb-asc.md). Depreciation: any systematic and
rational allocation of cost less salvage (360-10-35-4); prepaids are
current assets with no prescribed expensing method (340-10-05-4,
210-10-45-1/2); cash flows gross and classified three ways, owners'
advances financing (230-10-45-7/10/14(b)/15(b)); a principal's revenue
is gross (606-10-55-37B). Citation fixed: 230-10-45-14(b), not (2).

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX

crates/ledger-config/src/lib.rs

@@ -102,7 +102,7 @@ pub struct BooksSettings {
     pub cash_accounts: Vec<String>,
     /// `[books] financing_accounts`: liability account codes the cash flow
     /// statement treats as financing (loans, and what owners advanced:
-    /// ASC 230-10-45-14(2)). Empty: callers decide.
+    /// ASC 230-10-45-14(b)). Empty: callers decide.
     pub financing_accounts: Vec<String>,
     /// `[books] investing_accounts`: asset account codes the cash flow
     /// statement treats as investing (loans the company makes, investments

crates/ledger-core/src/reports.rs

@@ -1091,7 +1091,7 @@ pub struct CashFlowParams {
     /// Accounts treated as cash. Their net change is the reconciling total.
     pub cash_accounts: Vec<crate::AccountId>,
     /// Liability accounts treated as financing (debt, including what the
-    /// owners advanced: ASC 230-10-45-14(2) "other short- or long-term
+    /// owners advanced: ASC 230-10-45-14(b) "other short- or long-term
     /// borrowing"). Default empty: all liabilities are operating working
     /// capital. All equity is financing.
     pub financing_accounts: Vec<crate::AccountId>,

crates/ledger-core/tests/statements.rs

@@ -1332,7 +1332,7 @@ fn lines(ls: &[ledger_core::reports::CashFlowLine]) -> Vec<(String, Decimal)> {
 
 /// Oracle: ASC 230-10-45-7 ("information about the gross amounts of cash
 /// receipts and cash payments during a period is more relevant than
-/// information about the net amounts"), 230-10-45-14(2) (proceeds from
+/// information about the net amounts"), 230-10-45-14(b) (proceeds from
 /// "other short- or long-term borrowing") and 45-15(2) ("Repayments of
 /// amounts borrowed"): borrowing and repayment are separate lines.
 #[test]

crates/ledger-mcp/src/types.rs

@@ -650,7 +650,7 @@ pub struct CashFlowParams {
     #[serde(default)]
     pub cash_accounts: Vec<String>,
     /// Account codes for liabilities treated as financing (loans, and what
-    /// owners advanced: ASC 230-10-45-14(2)). Defaults to `[books]
+    /// owners advanced: ASC 230-10-45-14(b)). Defaults to `[books]
     /// financing_accounts`, else empty (liabilities are working capital).
     #[serde(default)]
     pub financing_accounts: Vec<String>,