feat(arap)!: documents read their figures from standing lines; control accounts

refuse hand entries (P4b S1, part A)

Plan P4b (D-45), slice S1, the engine half: rules.md B-38.

- ledger-core: every receivables or payables line carries its document
  (Ledger.line_docs: DocRef, Movement, DocTag), written by the document
  commands in the step that posts it, derived on replay from the existing
  document events (the role's account as it stood then; payments by the
  ordinal rule), copied onto a reversal's mirror. Ledger::stands_on;
  doc_state / invoice_state / bill_state (total, paid, outstanding,
  status Open/Partial/Paid/WrittenOff/Void, overdue days) as of any day;
  ar_aging / ap_aging read them, so reversed payments and voids are right.
  The control guard (add_line, add_line_fx, post_entry,
  register_recurring) refuses untagged lines on receivables/payables,
  exempting a reversal's mirror of a legacy line; replay never refuses.
  Bounds (kernel::running_bounds, bounds_kept) on payments and reversals;
  a document reversal never dated before its entry; deposit/payer accounts
  must be cash-like and hold no role. New API: receive_payment_with /
  pay_bill_with (PaymentDetails: instrument, reference), void_document /
  check_void_document, control_check, payments_recorded,
  standing_payments, replay_reverse_entry. Invoice.amount_paid/status
  remain only as derived caches for the MCP layer until part B.
  cashflow bill_splits reads payments from the tags.
- ledger-store: journal feature document_standing (D-39 gated) for a
  payment accepted only because an earlier one was reversed;
  receive_payment_with / pay_bill_with (instrument journaled as
  entry.instrument_set, reference in the description), void_document;
  replay uses replay_reverse_entry; schema 15 drops the projection's
  amount_paid/status. Fixture p4-arap-before + golden figures written by
  the version before S1, adjudicated in arap_standing.rs.
- ledger-gui: party card, cash "coming up" and company owed totals read
  doc_state as of today (late from the derived state).
- Lean Documents.lean (control_agrees and friends); Kani
  bounds_check_matches_definition,
bounds_kept_is_the_definition_on_books_in_bounds;
  rules B-38, B-18/B-23 amended; bookspec `older = true` for legacy hand
  lines; tests that hand-post to 1200/2000 post as replay or renumbered.

Review fixes (both reviews of part A):
- control_role_of guards only an account the role is assigned to or one
  holding its documents' lines (a chart's own 1200 Equipment or card at
  2000 is free until a document posts there); payment accounts check
  other roles by holds_role (type-checked). The MCP tests that failed on
  the guard (oracle_mcp, spec_projects) pass unchanged.
- standing_payments leaves out reversals (sorted, deduped); replayed
  tags match the movement's side; payments_recorded counts every payment
  event (tagged or not, Ledger.payment_events) and refuses overflow.
- The record caches settled (paid + discounted + written off) and owed
  (Invoice/Bill.owed, never serialized): a void never reads as paid.
- assign_role: receivables/payables refuse moving onto an account with
  untagged lines (RoleAccountHasHandLines) and, on their control account
  holding a balance, say DocumentRoleHoldsBalance (no hand entry named);
  B-23 reworded. The reversal-mirror exemption only takes a hand line
  off (even chain depth); putting it back is refused.
- DocStatus Overpaid and Unattached; aging leaves out credit balances;
  ControlCheck.attention lists out-of-bounds and unattached documents.
- stands_on counts a chain in order; indexes (doc_index, doc_accounts,
  order_pos, reversed_by) keep the derived figures linear.
- Viewer reads a post-dated document as of its own date; one state per
  row. bounds_kept's side-crossing documented as intended.
- Tests: ten new spec_documents scenarios, stronger proptests, store
  proptest arap_props (live = replay = snapshot at every date, closed
  months), fuzz ops void/payments with details, a GUI post-dated test;
  Lean Step.assign / Step.release with unattached_zero kept; model
  limits stated in docs/testing.md and B-38.
Review fixes (CPA and engineering lenses): only an assigned role's
account or one holding document lines is a control account (a chart's
own 1200 asset stays free); a role can't move onto untagged lines or off
document lines (Lean Step.assign); a void's cache never reads as paid;
no Decimal sum panics; per-document indexes keep figures linear; a
replayed tag matches its side; the feature gate counts payment events;
a payment's reversal is never listed as standing; an overpaid document
has its own status; the viewer keeps post-dated documents.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj

crates/ledger-package/tests/package.proptest-regressions

@@ -0,0 +1,7 @@
+# Seeds for failure cases proptest has generated in the past. It is
+# automatically read and these particular cases re-run before any
+# novel cases are generated.
+#
+# It is recommended to check this file in to source control so that
+# everyone who runs the test benefits from these saved cases.
+cc ce36b6206d356acbdc152d5cfbfb472816f4fdbaccf1bb0e15cc76cb7972b23b # shrinks to entries = [(0, 2, 0, 1)], reversals = [], closed = 0, as_of = 0

crates/ledger-package/tests/package.rs

@@ -1920,33 +1920,39 @@ fn the_readme_names_the_entries_on_receivables_and_payables() {
     ] {
         s.add_account(code, name, ty, None, false).unwrap();
     }
-    let invoiced = post(
-        &mut s,
-        "2026-04-01",
-        "Invoice 7",
-        &[
-            ("1200", Side::Debit, "500.00"),
-            ("4000", Side::Credit, "500.00"),
-        ],
-    );
-    let billed = post(
-        &mut s,
-        "2026-04-02",
-        "Bill 3",
-        &[
-            ("6000", Side::Debit, "80.00"),
-            ("2000", Side::Credit, "80.00"),
-        ],
-    );
-    let netted = post(
-        &mut s,
-        "2026-04-03",
-        "Netted",
-        &[
-            ("2000", Side::Debit, "80.00"),
-            ("1200", Side::Credit, "80.00"),
-        ],
-    );
+    // Hand lines on receivables and payables, as books an earlier version
+    // wrote hold them (the control guard, rules.md B-38, refuses them as
+    // new work): posted as replay posts them.
+    let (invoiced, billed, netted) = ledger_core::parties::replaying(|| {
+        let invoiced = post(
+            &mut s,
+            "2026-04-01",
+            "Invoice 7",
+            &[
+                ("1200", Side::Debit, "500.00"),
+                ("4000", Side::Credit, "500.00"),
+            ],
+        );
+        let billed = post(
+            &mut s,
+            "2026-04-02",
+            "Bill 3",
+            &[
+                ("6000", Side::Debit, "80.00"),
+                ("2000", Side::Credit, "80.00"),
+            ],
+        );
+        let netted = post(
+            &mut s,
+            "2026-04-03",
+            "Netted",
+            &[
+                ("2000", Side::Debit, "80.00"),
+                ("1200", Side::Credit, "80.00"),
+            ],
+        );
+        (invoiced, billed, netted)
+    });
     let company = company(false);
     let cash = cash();
     let p = build_package(&s, &settings(&company, &cash), &request(false, None)).unwrap();
@@ -1985,15 +1991,17 @@ fn the_readme_names_the_entries_on_receivables_and_payables() {
         false,
     )
     .unwrap();
-    let one = post(
-        &mut s,
-        "2026-04-01",
-        "Owed",
-        &[
-            ("1200", Side::Debit, "5.00"),
-            ("1000", Side::Credit, "5.00"),
-        ],
-    );
+    let one = ledger_core::parties::replaying(|| {
+        post(
+            &mut s,
+            "2026-04-01",
+            "Owed",
+            &[
+                ("1200", Side::Debit, "5.00"),
+                ("1000", Side::Credit, "5.00"),
+            ],
+        )
+    });
     let p = build_package(&s, &settings(&company, &cash), &request(false, None)).unwrap();
     assert!(text(&p, "README.txt").contains(&format!(
         "lines to accounts receivable or payable, in entry {one}: "
@@ -2037,7 +2045,7 @@ fn random_ledger(
     for (code, name, ty) in [
         ("1000", "Checking", AccountType::Asset),
         ("1100", "Receivables", AccountType::Asset),
-        ("2000", "Card", AccountType::Liability),
+        ("2050", "Card", AccountType::Liability),
         ("3000", "Capital", AccountType::Equity),
         ("4000", "Sales", AccountType::Revenue),
         ("6000", "Rent", AccountType::Expense),