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

docs/mcp-interface.md

@@ -38,7 +38,7 @@ footers, and `[books] receipt_threshold` sets the receipt policy unless
 and `close_sweep` (draw, distribution, or dividend accounts closed into it).
 The cash flow statement's account roles are `[books] cash_accounts` (what
 it reconciles to), `financing_accounts` (loans, and money the owners
-advanced, such as a "Due to owners" liability: ASC 230-10-45-14(2)), and
+advanced, such as a "Due to owners" liability: ASC 230-10-45-14(b)), and
 `investing_accounts` (loans the company makes, investments it buys: ASC
 230-10-20); the tools and the viewer both read them, and a call may pass
 its own (docs/spec/rules.md B-14).