test(core): every surviving mutant killed or argued equivalent

Max-testing pass, step 8. The final mutation run left 112 survivors
(89% caught). Three agents triaged them by file, by the playbook's
table: spec the boundary then test it, a law rather than one more
pinned value, assert the real value, never weaken a test. Every expected
value is hand-computed.

- reports.rs (35): 28 killed, chiefly cash flow (inclusive start date,
  each line's sign and label, a loss on disposal moving to investing,
  financing designation), general ledger and members' equity date
  boundaries, and the balanced() checks (a real report nudged by a cent
  must stop balancing). 7 equivalent: four >/>= after an early return on
  zero; two in dead code (removed in this commit); one sign of a zero
  cleaned on output.
- ledger.rs, kernel.rs, journal.rs, money.rs (52, plus one new): 49
  killed, including every replay_* mutant at the core level (ids,
  accumulation, status, vendor tags, out-of-order refusal), FX rates,
  0%/100% deductible boundaries, a dividend sweep with no income, the
  legacy member rounding at close, a bill paid on its own date, a
  liability-account reconciliation, mixed-currency entries (via serde),
  ISO 4217 minor units, Display/Debug. 3 equivalent: zero refused before
  a </<= check; a period whose end is in a closed period refused earlier;
  columns(0).
- schedules, tax, analysis, payouts, assets, form1099 (25): 23 killed
  (schedule length 1-600, recurring end on its start, frequency parsing
  and stepping, cost of goods in tax net, a zero payout, disposal on the
  purchase date, quarter starts, labels); 2 equivalent (zero adds zero;
  days_held is provably >= 1).

Two small production cleanups the triage surfaced: kernel::columns(0)
returned a negative-zero credit that would print "-0" (regression
a_zero_movement_has_no_negative_zero_column, shown to fail before); and
cash_flow computed a book value it never used.

Spec lines added where a boundary wasn't specified (cash flow's
inclusive start and line signs, members' equity start date, payout with
no deposit, disposal on the purchase date, bill paid on its own date).
`just mutants` now runs core and store tests (the store's replay tests),
not the whole workspace, which rebuilt the viewer for every mutant.

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

crates/ledger-core/src/assets.rs

@@ -252,6 +252,8 @@ pub struct DisposalAmounts {
 }
 
 /// Compute disposal amounts. Pure math; posting is the caller's job.
+/// A disposal may fall on the purchase date (one day held, accrual being
+/// inclusive, B-15 in docs/spec/rules.md); one before it is an error.
 pub fn disposal_amounts(
     asset: &Asset,
     date: NaiveDate,

crates/ledger-core/src/kernel.rs

@@ -233,6 +233,9 @@ pub fn normal_balance<T: Amount>(account_type: AccountType, movement: T) -> Opti
 pub fn columns<T: Amount>(movement: T) -> Option<(T, T)> {
     if movement > T::ZERO {
         Some((movement, T::ZERO))
+    } else if movement == T::ZERO {
+        // Never a negative zero: money never prints "-0".
+        Some((T::ZERO, T::ZERO))
     } else {
         Some((T::ZERO, movement.checked_neg()?))
     }
@@ -381,6 +384,64 @@ mod tests {
         assert_eq!(parts, [1805, 0]);
     }
 
+    /// The i64 model's line range: up to 2^40 either way, inclusive.
+    #[test]
+    fn i64_line_range_is_two_to_the_fortieth() {
+        assert!((1i64 << 40).in_line_range());
+        assert!((-(1i64 << 40)).in_line_range());
+        assert!(!((1i64 << 40) + 1).in_line_range());
+        assert!(!i64::MIN.in_line_range());
+    }
+
+    /// B-9: a reversal flips every side and keeps accounts and amounts, so
+    /// with the original it nets every account to zero.
+    #[test]
+    fn a_reversal_flips_every_line_and_nets_to_zero() {
+        let lines = [
+            (1u8, Side::Debit, 70i64),
+            (2, Side::Credit, 50),
+            (3, Side::Credit, 20),
+        ];
+        let rev = reversal(&lines);
+        assert_eq!(rev.len(), lines.len());
+        for (o, r) in lines.iter().zip(&rev) {
+            assert_eq!((r.0, r.1, r.2), (o.0, flip(o.1), o.2));
+        }
+        let both = movements(lines.iter().chain(&rev).copied()).unwrap();
+        assert_eq!(both, vec![(1, 0), (2, 0), (3, 0)]);
+    }
+
+    /// Spec scenario 1's preconditions: parts and remainders pair up, and
+    /// the unit is positive; otherwise nothing is apportioned.
+    #[test]
+    fn apportion_refuses_mismatched_inputs_or_a_nonpositive_unit() {
+        let mut parts = [0i64, 0];
+        assert_eq!(apportion(0, &mut parts, &[0], 1), None);
+        assert_eq!(parts, [0, 0]);
+        let mut none: [i64; 0] = [];
+        assert_eq!(apportion(0, &mut none, &[], 0), None);
+        assert_eq!(apportion(0, &mut none, &[], -1), None);
+    }
+
+    /// With no parts, only a zero whole is fully apportioned.
+    #[test]
+    fn apportion_to_no_parts_accepts_only_zero() {
+        let mut none: [i64; 0] = [];
+        assert_eq!(apportion(0, &mut none, &[], 1), Some(()));
+        assert_eq!(apportion(5, &mut none, &[], 1), None);
+    }
+
+    /// A zero movement's columns are both a plain zero, never "-0" (found
+    /// by mutation triage, 2026-10-13: it returned a negative-zero credit).
+    #[test]
+    fn a_zero_movement_has_no_negative_zero_column() {
+        let (d, c) = columns(Decimal::ZERO).unwrap();
+        assert_eq!(
+            (d.to_string(), c.to_string()),
+            ("0".to_string(), "0".to_string())
+        );
+    }
+
     #[test]
     fn credit_line_sides() {
         assert_eq!(credit_line(5i64), Some((Side::Credit, 5)));

crates/ledger-core/src/ledger.rs

@@ -1892,6 +1892,8 @@ impl Ledger {
     /// SCENARIOS:
     ///   1. IF the amount isn't positive, or exceeds what's still owed: SHOULD
     ///      refuse.
+    ///   2. IF dated before the bill: SHOULD refuse (PaymentBeforeDocument);
+    ///      the bill's own date is fine (DECISION, owner 2026-10-13).
     /// ```
     pub fn pay_bill(
         &mut self,

crates/ledger-core/src/money.rs

@@ -171,6 +171,37 @@ mod tests {
         );
     }
 
+    /// ISO 4217 list one (docs/spec/sources/iso-4217.md): one code from
+    /// each exponent class, and the codes with no minor unit.
+    #[test]
+    fn minor_units_follow_iso_4217() {
+        let units = |c: &str| Currency::new(c).unwrap().minor_units();
+        assert_eq!(units("USD"), Some(2));
+        assert_eq!(units("JPY"), Some(0));
+        assert_eq!(units("BHD"), Some(3));
+        assert_eq!(units("KWD"), Some(3));
+        assert_eq!(units("CLF"), Some(4));
+        assert_eq!(units("UYW"), Some(4));
+        assert_eq!(units("XAU"), None);
+        assert_eq!(units("XDR"), None);
+    }
+
+    #[test]
+    fn currency_and_money_print_their_code_and_amount() {
+        assert_eq!(Currency::new("usd").unwrap().to_string(), "USD");
+        assert_eq!(format!("{:?}", Currency::EUR), "Currency(EUR)");
+        assert_eq!(usd(d(1250)).to_string(), "12.50 USD");
+        assert_eq!(format!("{:?}", usd(d(-5))), "-0.05 USD");
+    }
+
+    #[test]
+    fn is_zero_means_exactly_zero() {
+        assert!(Money::zero(Currency::USD).is_zero());
+        assert!(usd(d(0)).is_zero());
+        assert!(!usd(d(1)).is_zero());
+        assert!(!usd(d(-1)).is_zero());
+    }
+
     #[test]
     fn checked_arithmetic_rejects_currency_mismatch() {
         let eur = Money::new(d(100), Currency::EUR);

crates/ledger-core/src/payouts.rs

@@ -84,6 +84,8 @@ pub type PayoutPlanLine = (AccountId, Side, Decimal, Option<ClassId>);
 /// revenue or liability accounts, e.g. deferred revenue or sales tax
 /// collected; fees debit expense accounts), and the payout reconciles to
 /// the cent.
+/// A zero deposit (fees and adjustments ate the sales exactly) has no
+/// deposit line: every planned line is positive (B-17, docs/spec/rules.md).
 pub fn payout_plan(
     payout: &Payout,
     chart: &ChartOfAccounts,

crates/ledger-core/src/reports.rs

@@ -826,6 +826,7 @@ pub struct MembersEquityStatement {
 ///   3. Unclosed earnings and the period's income MUST be split by share,
 ///      to the cent, by largest remainder (DECISION, owner 2026-10-13).
 ///   4. NEVER hide an unexplained change: it goes in "other".
+///   5. An entry dated `start` is period activity, not beginning capital.
 /// SCENARIOS:
 ///   1. IF shares don't sum to 1, or are not positive: SHOULD refuse.
 /// ```
@@ -1111,6 +1112,12 @@ pub struct CashFlowStatement {
 ///   4. Financing MUST hold changes in equity (other than earnings) and in
 ///      the liabilities named as financing.
 ///   5. NEVER count closing entries.
+///   6. The period is `[start, end]`, inclusive: an entry dated `start` is
+///      period activity, not part of the beginning cash balance.
+///   7. Every line's amount is its cash effect: positive is cash in. Its
+///      label names the direction the balance moved ("Increase in" /
+///      "Decrease in"; "Proceeds from" / "Repayment of" for financing
+///      debt; "Owner contributions" / "Owner distributions" for equity).
 /// ```
 pub fn cash_flow(
     ledger: &Ledger,
@@ -1330,10 +1337,8 @@ pub fn cash_flow(
                     _ => {}
                 }
             }
-            let book_value = cost_amount - accum_debit;
             // Sanity: the entry balances, so proceeds + accum debit = cost + gain - loss.
             debug_assert!((proceeds + accum_debit - cost_amount - gain + loss).is_zero());
-            let _ = book_value;
             disposal_gain_loss += gain - loss;
             investing.push(CashFlowLine {
                 label: format!("Sale of fixed assets — {proceeds_label}"),