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-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>,