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/testing.md

@@ -89,7 +89,7 @@ accounting question), CHANGE (a source says otherwise; work pending).
 | 6 | Reconciliation balances | CONFIRMED | Signed by the account's normal side (a card reads as owed), as statements show it; `reconciling_a_card_reads_its_normal_side_...` |
 | 7 | A member's ending on one equity statement may differ by a cent from the next statement's beginning | CHANGED 2026-10-13 | A capital account is one running balance (Form 1065 K-1 instructions, Item L). Undistributed earnings now split cumulatively as of each date, so each member's capital chains exactly (`each_members_capital_chains_across_statements`; it fails on the old code); rules.md B-13 |
 | 8 | Cash flow nets one line per account; investing comes only from registered assets | CHANGED 2026-10-13 | ASC 230-10-45-7: gross receipts and payments "more relevant" than net; 45-8 limits netting to quick-turnover items. Financing and investing are now gross; loans made and investments bought are investing (230-10-20, 45-13) via `[books] investing_accounts`. Owner-advanced expenses: PwC 6.9.3.1 constructive treatment via `[books] financing_accounts` (rules.md B-14) |
-| 9 | An asset's life ends at purchase + life months, that day not held; day-count proration | CONVENTION | Exactly N months of service; day proration and the mid-month convention are both accepted book policies (ASC 360-10-35-4 not read: login) |
+| 9 | An asset's life ends at purchase + life months, that day not held; day-count proration | CONVENTION | Exactly N months of service; day proration and the mid-month convention are both accepted book policies (ASC 360-10-35-4, read 2026-10-14: any systematic and rational allocation) |
 | 10 | A payroll entry has one line per account total | CONFIRMED | The per-employee detail the IRS requires ("Amounts and dates of all wage ... payments", Employment Tax Recordkeeping) is kept in the run; a summary entry is standard |
 | 11 | A period with exactly the dates of an existing one is allowed | DESIGN | Nothing governs duplicate periods; harmless (the second close locks only). Refusing exact duplicates is an option |
 | 12 | Each close into members' capital rounds on its own (ties to the earlier member) | CHANGED 2026-10-13 | Twelve monthly 50/50 closes could leave one member several cents ahead. A run of members closes now splits cumulatively (rules.md B-13; Lean `runPart_telescopes`; property `each_member_stays_within_a_cent_of_their_share` fails on the per-close rule); journaled `"cumulative"`, older closes replay as booked |
@@ -110,7 +110,7 @@ B-14) are the first.
 | Security properties | SKIP for the core (no roles, no secrets) | the first permission concept, or a secret-bearing field |
 | Concurrency stress | SKIP for the core (no shared state); DONE for the store's writer + viewer (found the false "differs") | the first `Arc`, atomic, or lock in the core; the MCP server's HTTP transport shares one store across sessions (next) |
 | Lean: apportion's sum law for any n | DONE (2026-10-14) | verify/lean/Wanderbooks/Apportion.lean: ranks are a permutation of 0..n-1 (strict total order + pigeonhole, core Lean only), so exactly u parts get a unit and one the fraction; `apportion_sum` and `apportion_sum_of_shortfall`, standard axioms only |
-| ASC paragraphs not yet read | OPEN | ASC 360-10-35-4, 340-10, 230-10-45-10, 606-10-55-37B, 210: needs a FASB basic-view login |
+| ASC paragraphs not yet read | DONE (2026-10-14) | read in the ASC basic view (`docs/spec/sources/fasb-asc.md`): all confirm the rules; one citation fixed (230-10-45-14(b), not (2)) |
 | GnuCash's own close | OPEN | the oracle books closes as ordinary entries; comparing GnuCash's Close Book needs its Scheme API |
 | Import: spec-blind suite, footing properties, mutation | DONE | sources vendored (Intuit bank CSV and IIF, ECMA-376/Excel numbers, IRS form lines); specs on every module; tests/spec_import.rs (spec-blind, footing and round-trip properties, XLSX read back from its XML, layout and styles); fuzz_import_csv; templates checked against the engine's control accounts; mutation one equivalent left |
 | MCP, config, GUI crates | NEXT | the same playbook |