docs: the 2026-10-28 drift review; the plan, status and docs brought to date

The planning session read plan/served.md, every design document and the
five branches the owner paused on 2026-10-27 against main (44ee4083),
with dry-run merges touching no branch. plan/2026-10-28_DRIFT_REPORT.md
lists every divergence and judges every recorded departure (all kept;
three owed back; one needs a decision: P6 made ledger-store depend on
ledger-import).

The plan: section 0 "What changed on 2026-10-28"; 8.0.1 and the unit
Status lines name S4.4, S5, S6, S7 and P6 as built but unmerged; 8.0.2
records the destination (D-56: the installed app, P11a starts now) and
the resume order with the known conflicts (the shared documents.rs
test file, the types.rs appends, P6 retaking schema 18, the law numbers
34 to 37); 8.0.3 lists the names the EM approved during the wave; P11a
gains step 0 (the macOS and Windows keyring stores, the Windows data
root and pipes, a cross-platform CI build: today the agent path runs on
Linux alone); Q-5 is due and Q-8 asks whether D-47 to D-54 stand; the
Landlock sentences in section 2 and server.toml are struck.

STATUS.md and HANDOFF.md say where things stand and how to resume;
roadmap.md and gui.md are rewritten to today. The docs lose their
stale facts: 122 tools, 2,700 tests, the parity floor at 21 with the
P4b notes the slices never wrote, the ten crates and their dependency
graph (jiff added to the core's allowed list), the cutover of
2026-10-20 recorded in capability-parity.md and parallel-run.md, the
P4b S1 law and its two Kani harnesses added to verification.md (law
34), the proof counts (51 and 9), and README, the site and install.sh
honest about macOS (the viewer runs; connecting an agent waits for
P11a's keyring store, and the installer now says so instead of failing).

just check on main at 44ee4083: exit 0 (167 suites, 2,871 passed, 0
failed, 7 ignored, the server-only build clean). No code changed.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp

docs/parity.md

@@ -8,7 +8,7 @@ Statuses: `done` = implemented + invariant-tested + golden-covered.
 `partial` = implemented but missing tests or goldens. `todo` = not started.
 No other statuses.
 
-**Floor: 10 done** (2026-10-10; fixed-asset register added).
+**Floor: 21 done** (2026-10-28; it was 10 on 2026-10-10, when the fixed-asset register was added, and the sections below record each rise).
 
 | Area | GnuCash counterpart (a cross-check, not the spec) | Status | Notes |
 |---|---|---|---|
@@ -34,8 +34,8 @@ No other statuses.
 | Bank reconciliation (cleared flags + report) | Reconcile | done | — |
 | QuickBooks CSV import (bank txns, chart of accounts) | Banking → Upload | done | R-FUTURE-4 |
 | QuickBooks IIF + XLSX export | Export / reports | done | R-FUTURE-4 |
-| A/R invoices + payments + aging | Business → Invoices | done | R-FUTURE-5 |
-| A/P bills + payments + aging | Business → Bills | done | R-FUTURE-5 |
+| A/R invoices + payments + aging | Business → Invoices | done | R-FUTURE-5; since P4b S1 (D-45) a document's paid, outstanding and status are read from its tagged ledger lines, hand lines on the receivables account are refused, `books.void_document` and `books.control_check` tie the subledger to the control account (rules.md B-38); S2 `books.documents`/`books.document` and the viewer pages; S3 the invoice PDF; S4.1-S4.3 terms, numbers, line accounts, the issued PDF filed at issue (behind `documents_v2`, the owner's next upgrade) |
+| A/P bills + payments + aging | Business → Bills | done | R-FUTURE-5; the same S1 derivation and control guard on the payables account; S4.1-S4.3 the vendor's invoice number, terms, every line on its own account (behind `documents_v2`) |
 | Payroll runs (accounting only, no tax tables) + tax remittance | Payroll | done | — |
 | Tracking classes (divisional P&L) | Class tracking | done | invoice and bill lines take a class too (projects, rules.md B-37 item 8; QBO/Xero class or tracking per line) |
 | CPA handoff package (TB + GL xlsx, P&L + BS pdf, zip) | Reports → export | done | — |
@@ -44,7 +44,7 @@ No other statuses.
 | Payout gross-up (deposit → revenue, fees, adjustments) | Bank deposit with fee lines; Xero/QBO Stripe & Shopify integrations | partial | hand-verified fixture incl. classes and a negative payout; no statement parsers yet |
 | 1099 vendor tracking + year-end worksheet | Vendors → Track payments for 1099; 1099 report | partial | hand-verified fixture (bill payments, card exclusion, reversal, year boundary); no golden file yet |
 | Prepaid expense + deferred revenue amortization | Amortization schedules (Xero/QBO add-ons) | partial | hand-verified fixture, to the cent; no golden file yet |
-| Automated cross-implementation diff harness (GnuCash first) | — (our `xtask oracle`) | todo | roadmap phase 3 |
+| Automated cross-implementation diff harness (GnuCash first) | — (`just oracle`) | partial | live: `tests/oracle_gnucash.rs` runs 200 random books through GnuCash 5.10 in a pinned container, 15,800 exact comparisons, weekly in CI (docs/oracle.md Layer 5); open: fixture books diffed as `snapshot()` output, and the machine-readable catalog with CI enforcing this floor |
 
 Workflow/UI parity (QuickBooks/Xero reference) gets its own catalog when the
 egui phase starts; semantics come first.
@@ -63,6 +63,21 @@ D-46); no file with a full TIN is filed into the books (B-26); the agent is
 told the rules in force in a short connect text and a handbook, and no
 agent text points at the books' files, git or the repo.
 
+## P4b: receivables and payables, first class (D-45; 2026-10-23 to 2026-10-27)
+
+The two A/R and A/P rows above were `done` before P4b and stay `done`;
+what moved is their notes, so the floor stands at 21. S1 changed what the
+figures *are* (derived from tagged standing lines, so a reversed payment
+no longer counts and a void is exact; proven by Lean `control_agrees`
+and Kani `bounds_kept_is_the_definition_on_books_in_bounds`), S2 and S3
+added the read tools, the viewer pages and the PDF, and S4.1 to S4.3
+added terms, numbers, line accounts, the parties' snapshots and the
+issued copy, journaled only when set so an old-shape document is byte
+for byte the same. The rest of P4b (S4.4 and S4.5, S5 sent tracking, S6
+paying on terms, S7 bad debts) is built on paused branches or open as
+`plan/served.md` 8.0.1 says; each adds a note to these rows when it
+lands. No golden moved.
+
 ## U0b: one attention engine (D-53, 2026-10-26)
 
 No semantic feature changed, so no status moved and the floor stands (10